Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
