Parallel GST Proceedings on Same Issue by different tax authorities Not Sustainable

DLF Home Developers Limited Vs Sales Tax Officer Class II (Delhi High Court) Delhi High Court addressed a writ petition filed by DLF Home Developers Limited challenging a Show Cause Notice (SCN) issued by the Sales Tax Officer. The case involved a dispute regarding Input Tax Credit (ITC) reversal on non-business transactions and exempt supplies. The court noted that a similar SCN had already been issued by the Directorate General of GST Intelligence (DGGI) for the same tax period. Referring to its earlier ruling in a related case, the court emphasized that parallel proceedings by different tax...