No Demand can be raised during investigations: Telangana HC

Deem Distributors Private Ltd Vs Union of India (Telangana High Court) In [Writ Petition no. 7063 of 2021], Telangana HC in it’s order dated August 03, 2021 held that, M/S Deem Distributors Private (the assessee/ the petitioner) cannot be asked to make payment towards tax, interest or penalty while investigation is underway. The petitioner, being an assessee under Telangana GST Act, 2017, CGST Act, 2017, and IGST Act, 2017 is issued a letter specifying, Input Tax Credit (ITC) availed by them are on the basis of fake invoices issued by certain fictitious suppliers/firms. The letter further sp...