Assessee entered into an agreement with Xango Trading (India) Pvt Ltd for sale of copper concentrate when its copper plant was closed down due to environmental concerns. Subsequently, the plant was restored for operation and assessee repurchased copper concentrate. Assessing Officer received information from the Directorate General of GST Intelligence (DGGI in respect of wrongful availment of ITC without actual receipt of goods at the declared place of business of the assessee. Assessing Officer issued notice under section 148A(1) and thereafter passed an order under section 148A(3).On writ, the Court held that it was noted that the assessee had brought to notice an order passed by the GST department wherein the main issue in respect of availment of ITC was stated to have been closed.Order under section 148A(3) was passed prior to the GST order. Court held that since the closing of proceedings by GST department would have an impact and bearing on section 148A proceedings, the order was set aside and matter was remanded for reconsideration, in view of said GST order. (AY. 2009-10)