2025 (1) TMI 1511

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....urali Kumar, Advs. For the Respondent Through: Ms. Mehak Nakra, ASC(C) with Ms. Gunjan and Mr. Aditya Goyal, Advs. for GNCTD. ORDER PER 1. The writ petitioner had approached this Court aggrieved by the Show Cause Notice [SCN] dated 25 April 2024 and which had alleged a violation of Rule 21 (c) of the Central Goods and Services Tax Rules, 2017 [Rules]. In terms of that SCN and in view of f....

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....h the ambit of that provision, we had in DLF Homes held as follows: - "2. The present petition is confined only to the demand in respect of ITC to be reversed on non-business transactions and exempt supplies. The petitioner'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....

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....y Director Investigation (INV-DGGI (HQ) New Delhi vide letter no DGGI/INV/GST/2722-2023/INV/o/o/Pr.OGG(HQ)/2028 dated 20.12.2023 DGGI (HQ) has acknowledge the fact. Since the proceeding on the issue at being executed by DGGI (HQ), New Delhi, the demand raised through DRC01 sands as it is." 4. We find merit in the contention that respondent no. 1 cannot adjudicate a demand, which is also t....

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.... is allowed in the aforesaid terms. The pending application is also disposed of." 4. The challenge to the SCN before us proceeds in light of the investigation which has been initiated by the Directorate General of GST Intelligence [DGGI] in terms of a SCN dated 01 July 2024 and which stands placed on our record as Annexure P-6. Admittedly, the said SCN proceedings are yet to be concluded. 5.....