https://www.taxtmi.com/caselaws?id=776941 HC dismissed the writ petition challenging the order-in-original confirming demand of tax, interest and penalty for wrongful availment of ITC on invoices without receipt of goods/services. HC held that the investigation by DGGI and its letter dated 13.02.2024, recording part payment and limiting conclusions to specific suppliers, did not preclude or invalidate parallel proceedings under Section 73 CGST by State Tax authorities. The DGGI proceedings were not treated as commencement of adjudicatory proceedings, and the assessee was required to contest the show cause notice before the assessing authority. Finding no procedural illegality, HC declined interference and left the petitioner to the statutory appellate remedy. en-us Mon, 18 Aug 2025 00:00:00 +0530 Thu, 27 Nov 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776941 HC dismissed the writ petition challenging the order-in-original confirming demand of tax, interest and penalty for wrongful availment of ITC on invoices without receipt of goods/services. HC held that the investigation by DGGI and its letter dated 13.02.2024, recording part payment and limiting conclusions to specific suppliers, did not preclude or invalidate parallel proceedings under Section 73 CGST by State Tax authorities. The DGGI proceedings were not treated as commencement of adjudicatory proceedings, and the assessee was required to contest the show cause notice before the assessing authority. Finding no procedural illegality, HC declined interference and left the petitioner to the statutory appellate remedy. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776941