DLF Home Developers Limited Vs Sales Tax Officer Class II
Date: September 25, 2024
Subject Matter
There should not be overlapping or simultaneous adjudication by different authorities on the same issue
Summary
The case law discusses a legal dispute concerning the issuance of a Show Cause Notice (SCN) related to the reversal of Input Tax Credit (ITC) on non-business transactions and exempt supplies. - The petitioner argues that there are parallel proceeding…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Learned counsels for parties are ad-idem that the challenge which is raised to the Show Cause Notice [ „ SCN ‟ ] in this writ petition would be governed by the decision rendered in DLF Home Developers Limited vs. Sales Tax Officer Class II Avato Ward 107 Special Zone 12 Delhi & Anr. [W.P.(C) 11052/2024 dated 04 September 2024]. 2. Wh…