https://www.taxtmi.com/caselaws?id=759391 Concurrent adjudication of the same GST demand was held impermissible where the issue of input tax credit reversal on non-business transactions and exempt supplies was already pending before the Directorate General of GST Intelligence. Because the impugned order covered an overlapping period and pursued the same issue in parallel proceedings, the overlapping demand could not be sustained before the local authority. The demand on that issue was set aside, leaving the competent authority to decide it in the pending DG GSTI proceedings. en-us Wed, 04 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759391 Concurrent adjudication of the same GST demand was held impermissible where the issue of input tax credit reversal on non-business transactions and exempt supplies was already pending before the Directorate General of GST Intelligence. Because the impugned order covered an overlapping period and pursued the same issue in parallel proceedings, the overlapping demand could not be sustained before the local authority. The demand on that issue was set aside, leaving the competent authority to decide it in the pending DG GSTI proceedings. Case-Laws GST Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759391