Goodyear India Challenges GST Notice: Kerala HC Disposes with Appeal Option

Goodyear India Limited Vs State Tax Officer (Kerala High Court) Introduction: Goodyear India Limited recently contested a GST notice in the Kerala High Court, challenging allegations of wrongful input tax credit. The court, in its order, disposes of the petition, urging the petitioner to explore the statutory appeal process under the CGST/SGST Act. Detailed Analysis: The petitioner, a dealer under the CGST/SGST Act, engaged in trading of tyres and tubes, received a show cause notice under Section 73(1) of the CGST/SGST Act. The notice claimed that the petitioner wrongly availed input tax credi...