Show-Cause Notice Under CGST Act Section 73 Quashed: Parallel Proceedings For Same Transaction Creates Legal Uncertainty
Case-Laws
GST
The HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claimed via TRAN-1. Relying on Usha Martin Limited vs. Additional Commissioner precedent, the court determined that despite the general rule of exhausting statutory remedies before seeking judicial review, writ petitions are maintainable w
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