Case Law Details
TVS Motor Company Ltd. Vs Asstt. Commr. of CGST & CE (Madras High Court)
The respondent states that the impugned order is only a show cause notice (SCN). This Court is unable to agree with the said stand taken by the learned Senior Panel Counsel appearing for the Revenue, as a show cause notice cannot pre-judge the issue. Had the first respondent issued a notice calling upon the petitioner to state as to why the transitional credit claimed by them cannot be granted or should be directed to be reversed, then it would be a different matter. However, in the impugned proceedings, the first respondent denied the credit and all that has been granted is 15 days’ time to reverse the credit, which, according to the first respondent, is inadmissible. These are sufficient grounds to hold that the impugned order is in violation of the principles of natural justice. On this ground alone, the petitioner is entitled to succeed.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
Mr.V.Sundareswaran, learned Senior Panel Counsel accepts notice for the respondents. Heard oth. By consent, the writ petition itself is taken up for final disposal.
2. The petitioner has filed this writ petition challenging the order dated 30.5.2018, which ccording to the learned Senior Panel Counsel for the respondents, is only a show cause notice.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
