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2025 (1) TMI 1511

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..... n handed over by the State GST authorities in these proceedings, it is evident that the pendency of proceedings before the DGGI is conceded. In view of the aforesaid, we find ourselves unable to sustain the validity of the impugned SCN dated 25 April 2024. The impugned SCN dated 25 April 2024 is quashed - petition allowed.
HON'BLE MR. JUSTICE YASHWANT VARMA AND HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR For the Petitioner Through: Mr. Aman Kumar Singh and Mr. K. Murali Kumar, Advs. For the Respondent Through: Ms. Mehak Nakra, ASC(C) with Ms. Gunjan and Mr. Aditya Goyal, Advs. for GNCTD. ORDER PER 1. The writ petitioner had approached this Court aggrieved by the Show Cause Notice [SCN] dated 25 April 2024 and which had a .....

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..... eed simultaneously in respect of the same issue. 3. The impugned order indicates that respondent no. 1 is also fully conscious of the same and therefore, it has proceeded to confirm the demand without adjudicating the same. The relevant extract of the impugned order is set out below :- "........... On ITC to be reversed on non-business transactions & exempt supplies: The taxpayer has informed that the proceeding under the subject has already been taken up by DGGI (HQ), New Delhi had referred section 6 (2) (b) of CGST Act 2017 and stated that parallel proceeding cannot be started. Deputy Director Investigation (INV-DGGI (HQ) New Delhi vide letter no DGGI/INV/GST/2722-2023/INV/o/o/Pr.OGG(HQ)/2028 dated 20.12.2023 DGGI (HQ) has acknowled .....

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..... e proceedings, it is evident that the pendency of proceedings before the DGGI is conceded. In view of the aforesaid, we find ourselves unable to sustain the validity of the impugned SCN dated 25 April 2024. 6. We, accordingly, allow the instant writ petition and quash the impugned SCN dated 25 April 2024. This order, however, shall be without prejudice to the right of the DGGI to continue and conclude the investigation flowing from the SCN of 01 July 2024. 7. We also accord liberty to the State GST authorities to transmit all material information that may be in their possession and which may be considered as relevant to the inquiry presently being undertaken by the DGGI. All contentions of respective parties on merits are kept open.
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