2024 (12) TMI 438

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....E MR. JUSTICE DHARMESH SHARMA For the Petitioner Through: Ms. Vibhooti Malhotra, Mr. Bhuvesh Satija, Mr. Udit Sharma & Mr. Aniket, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Adv. for R1. Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Adv. for R2&3. ORDER 1. These two writ petitions which pertain to Financial Years [F.Y.] 2017-18 and 2018-19 impu....

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.... Ward 107 Special Zone 12 Delhi & Anr. W.P.(C) 11052/2024 on 04 September 2024 and which came to be reiterated in DLF Home Developers Limited v. Sales Tax Officer Class II W.P.(C) 11037/2024. 4. We had while construing the provisions of Section 6 (2) (b), in DLF Home Developers held as follows:- "2. The present petition is confined only to the demand in respect of ITC to be reversed on....

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....plies: The taxpayer has informed that the proceeding under the subject has already been taken up by DGGI (HQ), New Delhi had referred section 6 (2) (b) of CGST Act 2017 and stated that parallel proceeding cannot be started. Deputy Director Investigation (INV-DGGI (HQ) New Delhi vide letter no DGGI/INV/GST/2722-2023/INV/o/o/Pr.OGG(HQ)/2028 dated 20.12.2023DGGI (HQ) has acknowledge the fact. Since t....

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.... as noted above. It is so directed. 7. It is clarified that the concerned Authority shall adjudicate the said issue pursuant to a show cause notice dated 02.02.2024 issued by the DGGI. 8. The present petition is allowed in the aforesaid terms. The pending application is also disposed of." 5. Consequently, and in view of the above, we allow the present writ petitions and quash ....