Notice u/s. 74 of GST Act impermissible as tax voluntarily paid before issuance of notice

MRF Ltd Vs Additional Director (Madras High Court) Madras High Court held that issuance of show cause notice under section 74 of the Goods and Services Tax Act, 2017 impermissible since tax already paid voluntarily and there was no tax liability to be paid at the time of issuance of show cause notice. Accordingly, notice quashed. Facts- The petitioner is a limited company, incorporated under the Companies Act, 1956, and it is a listed company in India as well as abroad. The impugned show cause notice was issued by the 1st respondent against the petitioner with regard to the wrongful availment...