DLF Home Developers Limited Vs Sales Tax Officer
Date: September 3, 2024
Subject Matter
Different authorities cannot conduct simultaneous investigations into the same issue under the GST regime
Summary
In this case law, the petitioner is challenging an order dated December 30, 2023, issued by Respondent No. 1, which upholds a demand of ₹28,79,06,786, including interest and penalties. This demand was raised under Section 73 of both the Central Goods…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia , impugning the order dated 30.12.2023 (hereafter the impugned order ) passed by respondent no.1 to the limited extent that it confirms the demand of₹28,79,06,786/ – including interest and penalty. The said order has been passed under Section 73 of the Central Goods and Services Tax Act…