2024 (10) TMI 1305

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....ioner Through: Ms. Kavita Jha, Sr. Adv. with Mr. Shammi Kapoor & Ms. Swati Agarwal, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel & Mr. Mayank Kamra, Advs. for R-1. Ms. Suhani Mathur, Mr. Jatin Kumar Gaur Mr. Pushpendra Prashad Thapliyal, Advs. for Mr. Harpreet Singh, SSC. ORDER PER 1. Learned counsels for parties are ad-idem that the challenge which is raise....

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....r's challenge to the said demand is premised on the 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. ....

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....sed through DRC01 sands as it is." 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 appeari....