Apollo Tyres Limited Vs Union of India
Date: November 13, 2024
Subject Matter
Writ under Article 226 cannot be entertained when there is an alternative remedy
Summary
The petitioner challenged a show cause notice issued on August 2, 2024, by a GST officer (respondent no. 2). The notice required the petitioner to explain why certain taxes (CGST, SGST, IGST) should not be demanded, citing potential evasion of GST an…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the show cause notice dated 2 August 2024 issued by respondent no.2 to the petitioner to centralise and show cause before respondent no.3 why CGST, SGST and IGST should not be demanded and recovered under Section 74 of the Central Goods and Services…