GST Show Cause Notice Not Quashed Due to Alternative Remedy Available

Antony Projects Vs Superintendent of GST & Central Excise (Madras High Court) The Madras High Court considered a writ petition challenging a show cause notice dated 30.05.2024 issued under the Central and Tamil Nadu Goods and Services Tax Acts, 2017. The impugned notice proposed recovery of ₹10,962 comprising CGST of ₹5,481 and SGST of ₹5,481 on the ground of irregular or wrongly availed input tax credit, along with interest under Section 50(1) and penalty under Section 73(1) read with Section 122(2)(a) of the GST enactments. The petitioner contended that the dispute related to belat...