Simultaneous GST Investigations by Different Authorities on same issue Not Permissible: Delhi HC

DLF Home Developers Limited Vs Sales Tax Officer Class II Ava to Ward 107 Special Zone 12 Delhi & Anr. (Delhi High Court) Delhi High Court ruled on a petition filed by DLF Home Developers Limited challenging a GST demand of ₹28.79 crore, including interest and penalties, for the tax period from July 2017 to March 2018. The dispute arose under Section 73 of the Central Goods and Services Tax (CGST) Act, 2017, and its Delhi counterpart. DLF contested only a part of the demand related to Input Tax Credit (ITC) reversal on non-business transactions and exempt supplies, arguing that the same ...