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GST - Highlights / Catch Notes

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In a case concerning the levy of GST on Extra Neutral Alcohol ...


Court dismisses petition challenging GST levy on Extra Neutral Alcohol for lack of explanation. Opportunity missed to clarify before court challenge.

Case Laws     GST

July 1, 2024

In a case concerning the levy of GST on Extra Neutral Alcohol (ENA), the High Court held that the petitioner failed to provide a reasonable explanation for not submitting a written explanation or seeking a personal hearing in response to a show-cause notice issued by the tax authority. The Court emphasized that the petitioner had the opportunity to explain the reasons for not complying with the notice before challenging it in court. As the petitioner did not avail this opportunity, the Court dismissed the petition, ruling it as not maintainable.

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