Delhi High Court
For revenue
High Courts
Rulings of the High Court of Delhi, newest first.
2 rulings found
Delhi High Court
Where DGGI initiated proceedings for ITC fraud against multiple noticees including petitioner while a separate proceeding was initiated by State GST officer against petitioner for denial of ITC due to non-payment of tax by supplier, bar on parallel proceedings did not apply as proceedings addressed distinct subject matters; mere commonality in petitioner, period, or transactions was insufficient to constitute identity of subject matter. GST: In case of separate proceedings under central and state Act, subsequent conclusion of DGGI proceedings did not extinguish independent demand raised by State GST officer on separate statutory grounds; absence of recovery in DGGI proceedings did not retrospectively invalidate separate proceedings concerning short payment and ITC ineligibility. GST: In case of separate proceedings under central and state Act, where petitioner was only a co-noticee in DGGI proceedings and no penalty, tax, or interest was imposed on petitioner in that matter, proceedings by State GST officer for ame act would not attract bar against penalty, as protection applies only if prior penalty on petitioner for same act is established and shown
Delhi High Court
Where assessee registered under CGST and SGST claimed ITC on invoices from a supplier and State invoked Section 73 while Central authorities invoked Section 74, Central action based on distinct intelligence regarding bogus transactions was not barred by Section 6(2)(b) as two proceedings concerned different subject matter based on distinct investigative material; commonality of assessee and period or ITC amount was insufficient when assessee had different GSTINs