2024 (9) TMI 1635

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....HRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Ms. Kavita Jha, Sr. Advocate along with Mr. Shammi Kapoor and Ms. Swati Agarwal, Advocates. For the Respondents Through: Mr. Rajeev Aggarwal, Additional Standing Counsel along with Mr. Shubham Goel, Advocate for R-1. Mr. Harpreet Singh, Senior Standing Counsel along with Ms. Suhani Mathur, Mr. Jatin Kumar Gaur and Mr. A....

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....e basis that the Directorate General of GST Intelligence (hereafter the DGGI) has also issued a show cause notice dated 02.02.2024 for the tax period 01.07.2017 to 31.03.2021, which also includes the demand proposed on the aforesaid issue. It is the petitioner's case that two authorities cannot proceed simultaneously in respect of the same issue. 3. The impugned order indicates that respondent ....

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....s." 4. We find merit in the contention that respondent no. 1 cannot adjudicate a demand, which is also the subject matter of other proceedings. Since, the period covered under the impugned order is also subsumed in the show cause notice issued by the DGGI, both the proceedings cannot be carried on simultaneously. 5. Mr. Rajeev Aggarwal, the learned counsel appearing for respondent no.1 state....