{"id":71143,"date":"2025-03-18T08:35:20","date_gmt":"2025-03-18T03:05:20","guid":{"rendered":""},"modified":"2025-03-18T08:35:20","modified_gmt":"2025-03-18T03:05:20","slug":"show-cause-notice-under-cgst-act-section-73-quashed-parallel-proceedings-for-same-transaction-creates-legal-uncertainty","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71143","title":{"rendered":"Show-Cause Notice Under CGST Act Section 73 Quashed: Parallel Proceedings For Same Transaction Creates Legal Uncertainty"},"content":{"rendered":"<p>Show-Cause Notice Under CGST Act Section 73 Quashed: Parallel Proceedings For Same Transaction Creates Legal Uncertainty<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86598\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show-Cause Notice Under CGST Act Section 73 Quashed: Parallel Proceedings For Same Transaction Creates Legal UncertaintyCase-LawsGSTThe HC quashed a show-cause notice issued under s.73 of the CGST Act regarding irregularities in transitional credit claime<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71143","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71143"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71143\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}