Petitioner wins: SCN demanding IGST payment on manpower services quashed; Input tax credit upheld as validly availed.
Case-Laws
GST
Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings against petitioner on same matter, barring Central GST Authorities from initiating proceedings u/s 6(2)(b) CGST Act. Impugned SCN demanding IGST quashed. Regarding denial of input tax credit for
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