2023 (7) TMI 881

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....r. Kunal Agarwal, Advocate for the Appellant Mr. Rohit Issar, Authorized Representative of the Department ORDER This appeal seeks to assail the order dated October 30, 2017 passed by the Commissioner (Appeals), Central Tax/CGST, Delhi [the Commissioner] by which the appeal has been dismissed and the order dated January 31, 2017 passed by the Deputy Commissioner confirming the demand of se....

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....sen out of the Statement of Demand dated May 06, 2014 which refers to the allegations contained in the show cause notice dated October 15, 2013 which had been adjudicated upon and which had resulted in the aforesaid decision of the Tribunal in DLF Assets in the matter of the appellant. The period of dispute in the Statement of Demand is for the subsequent period from 2012 upto 2013. 5. As the c....