https://www.taxtmi.com/highlights?id=85363 HC quashed the Show Cause Notice (SCN) dated 25 April 2024 issued by State GST authorities regarding suspension of petitioner's GST registration. The court noted ongoing parallel investigation by Directorate General of GST Intelligence (DGGI) through a separate SCN dated 01 July 2024, which remained pending. Given the concurrent jurisdiction and pending DGGI proceedings, as acknowledged in State GST authorities' counter affidavit, the court found the subsequent State GST SCN untenable under Rule 21(c) of CGST Rules, 2017. The petition was allowed, invalidating the State GST's SCN to prevent duplicative proceedings. en-us Fri, 31 Jan 2025 07:54:26 +0530 Fri, 31 Jan 2025 07:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85363 HC quashed the Show Cause Notice (SCN) dated 25 April 2024 issued by State GST authorities regarding suspension of petitioner's GST registration. The court noted ongoing parallel investigation by Directorate General of GST Intelligence (DGGI) through a separate SCN dated 01 July 2024, which remained pending. Given the concurrent jurisdiction and pending DGGI proceedings, as acknowledged in State GST authorities' counter affidavit, the court found the subsequent State GST SCN untenable under Rule 21(c) of CGST Rules, 2017. The petition was allowed, invalidating the State GST's SCN to prevent duplicative proceedings. Highlights GST Fri, 31 Jan 2025 07:54:26 +0530 https://www.taxtmi.com/highlights?id=85363