2025 (11) TMI 1270

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....g the Order-in- Original dated 27th January, 2025 passed by the Additional Commissioner, CGST Delhi, North Commissionerate (hereinafter, 'impugned OIO'). 3. Vide the impugned OIO a total demand of Rs. 56,50,646/- has been raised against the Petitioner and equivalent penalty amount, for the financial year 2017-2018. 4. The case of the Petitioner is that the present demand is identical to the demand already raised by the Delhi Goods and Services Tax Department (hereinafter, 'DGST Department') under Section 73 of the Central Goods and Services Tax Act, 2017/ Delhi Goods and Services Tax Act 2017, for the same financial year i.e., 2017-2018, vide order dated 4th December, 2023 passed by the Assistant Commissioner, Ward-201, Zone-11, DGST,....

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....rder dated 4th December, 2023, passed by the DGST Department to submit that the DGST Department had already raised a demand in this matter concerning the same transactions with M/s RCI Industries & Technologies. Therefore, it is his submission that a second demand would be barred, in terms of Section 6(2)(b) of the CGST Act. 10. Ld. Counsel for the Respondent highlighted that though the transactions may be the same, the decision in Armour Security (India) Ltd. (Supra) makes it clear that the nature of the demands ought to be the same. 11. In the case of the DGST, the demand is on the basis of scrutiny of returns, however, in the case of CGST, demand is under Section 74 of the CGST Act, on the basis of fraudulent misrepresentation, whi....

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....ioner, on a scrutiny of the returns. 14. The Petitioner has also filed an appeal in respect of the demand raised by the DGST Department. The Petitioner has also deposited the pre-deposit amount to the tune of 10% on the amount of Rs.56 lakh. 15. The CGST Department has issued the Show Cause Notice under Section 74 of the CGST Act, dated 4th August, 2024 (hereinafter, 'SCN by CGST') a tax demand had been raised to the tune of Rs.56,50,646/- on the ground that there was fraudulent availment of ITC by the Petitioner, from M/s RCI Industries & Technologies. 16. In this background, in the present case in respect of the impugned OIO dated 27th January, 2025 and Form DRC-07 dated 3rd February, 2025, the Petitioner is permitted to avail of....