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GST - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Levy of GST on un-denatured Extra Neutral Alcohol supplied by ...

Case Laws     GST

May 7, 2024

Levy of GST on un-denatured Extra Neutral Alcohol supplied by the petitioner - The court observed that the show cause notice called upon the petitioner to submit a written explanation within 30 days, along with the opportunity for a personal hearing. However, the petitioner failed to provide any explanation or seek a hearing. The court emphasized that the petitioner's failure to provide a written explanation in response to the notice rendered the petition not maintainable. It underscored the importance of availing the opportunity to present a defense before challenging such notices in court.

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