HC dismisses writ against GST order issued without SCN as alternate remedy exist

Suguna Automobiles Vs Assistant Commissioner (ST) (Madras High Court) K.A.Parthasarathy, learned counsel on record for writ petitioner is before this Court. Learned counsel submits that the impugned order has been made under Section 73 of ‘Central Goods and Services Tax Act, 2017‘ [hereinafter ‘C-GST Act’ for the sake of brevity, convenience and clarity]. Notwithstanding very many averments in the writ affidavit, learned counsel, at the hearing predicated his challenge to the impugned order on two main points and they are as follows: a)  a ‘Show Cause Notice̵...