Goodyear India Limited Vs State Tax Officer
Date: January 8, 2024
Subject Matter
Where statutory appeal process u/s 107 can be explored, petitioner ought to have filed an appeal, instead of approaching this Court
Summary
Goodyear India Limited, a dealer under the CGST/SGST Act, received a notice alleging wrongful input tax credit under Section 73(1) of the CGST/SGST Act, leading to a demand of Rs. 5,18,317. Despite the petitioner's contentions and submission of a…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition has been filed by the petitioner, who is a dealer under the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 (‘CGST/SGST Act’, for short). The petitioner is engaged in trading of tyres and tubes falling under the Tariff Heading 4011. The petitioner was issued a show cause notice unde…