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GST - Highlights / Catch Notes

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Un-denatured Extra Neutral Alcohol was subjected to GST levy. ...


Un-denatured Extra Neutral Alcohol faced GST levy. Show-cause notice issued, but petitioner approached court without explanation.

Case Laws     GST

July 6, 2024

Un-denatured Extra Neutral Alcohol was subjected to GST levy. Respondent issued show-cause notice to petitioner, allowing opportunity for written explanation and personal hearing. Petitioner approached court seeking quashing of notice without submitting explanation. Supreme Court disapproved approaching courts against show-cause notices without exhausting remedies. Petition dismissed as not maintainable for failure to avail opportunity for written explanation.

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