Delhi HC stays Section 73 GST SCN, Citing Pending DGGI Proceedings

DRJ Petrochem (P.) Ltd. Vs Sales Tax Officer (Delhi High Court) The Delhi High Court addressed a petition filed by DRJ Petrochem (P.) Ltd. challenging a Show Cause Notice (SCN) issued by the State Goods & Services Tax authority under Section 73 of the Central Goods & Services Tax Act, 2017. The petitioner’s primary objection was that the same tax period was already under investigation and adjudication by the Directorate General of GST Investigation (DGGI) in Chandigarh, which had also issued an SCN. The petitioner argued that parallel proceedings by the state authority were unwar...