The court held that the respondent authority cannot adjudicate a ...

Business can't face double jeopardy - GST authorities can't demand ITC reversal if DGGI already initiated proceedings on same issue.

Case Laws     GST

September 30, 2024

The court held that the respondent authority cannot adjudicate a demand for reversal of input tax credit (ITC) on non-business transactions and exempt supplies, when the same issue is already subject to separate proceedings initiated by the Director General of GST Intelligence (DGGI). As the period covered under the impugned order overlaps with the show cause notice issued by the DGGI, both proceedings cannot continue simultaneously. Consequently, the impugned demand for reversal of ITC was set aside, and the petition was allowed.

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