Show cause notice cannot pre-judge the issue- Order denying credit cannot be SCN

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, t

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