Writ Petition Against GST Notice Dismissed Due to Alternate Remedy

Apoorva Construction Co. Vs Commercial Tax Officer (Karnataka High Court)

Karnataka High Court recently dismissed a writ petition filed by Apoorva Construction Co., challenging a show cause notice issued by the Commercial Tax Officer under Section 73(1) of the Central Goods and Services Tax Act, 2017 (CGST Act) and the Karnataka Goods and Services Tax Act, 2017 (KGST Act). The notice was issued to the petitioner regarding short payment of GST for the financial years 2019-20 and 2020-21. The petitioner argued that separate show cause notices should have been issued for each year, as

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