GST Demand Order Set Aside for Exceeding Show Cause Notice Amount

Ukas Goods Carrier Vs Union Territory of JK & Ors. (Jammu & Kashmir High Court)

M/s Ukas Goods Carrier, a Goods and Transport Agency (GTA), filed a writ petition under Article 226 of the Constitution of India challenging a show cause notice dated 6 February 2021 and a consequential demand order dated 26 August 2021 issued by the assessing authority under the Goods and Services Tax Act, 2017. The petitioner contended that the orders were issued without jurisdiction and contrary to the statutory provisions of the GST Act.

The petitioner argued that a GTA providing tran

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