2024 (11) TMI 580

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....he Respondents No. 1 to 3/State: Mr. Anup Rattan, Advocate General with Mr. Sushant Kaprate, Additional Advocate General,. For the Respondent No. : Mr. Vijay Kumar Arora, Advocate,. CWP No.11075 of 2024 & CMP No.18305 of 2024 1. Principally, the petitioner seeks to challenge the Show Cause cum Demand Notice dated 07.08.2024 issued by respondent no. 4. 2. Inter alia, it is submitted on ....

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.... input tax credit claimed on fake invoices. 6. As alluded to above, the period of the impugned Show Cause cum Demand Notice further overlaps with the period of the Summons dated 27.09.2022. The period covered under the impugned Show Cause cum Demand Notice is 2019-2020 to 2020-2021. The subject matter is the same, i.e., ITC allegedly taken through fake invoices. 7. During the hearing, it was....

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....hat since the seller firms are different and not examined by the State Excise Authorities, the Central Tax Authorities could continue with the investigation. In this regard, our attention is drawn to the impugned Show Cause cum Demand Notice. 11. Although the alleged fake enterprises in the Summons and the impugned Show Cause cum Demand Notice, are different, in our view, the Show Cause cum Dem....

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....ct or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax; (b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under ....