Un-denatured Extra Neutral Alcohol faced GST levy. Show-cause notice issued, but petitioner approached court without explanation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Un-denatured Extra Neutral Alcohol was subjected to GST levy. Respondent issued show-cause notice to petitioner, allowing opportunity for written explanation and personal hearing. Petitioner approached court seeking quashing of notice without submitting explanation. Supreme Court disapproved approaching courts against show-cause notices without exhausting remedies. Petition dismissed as not maintainable for failure to avail opportunity for written explanation.....