9911796707
TMI Blog2018 (9) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act, 2017 - violation of Principles of Natural Justice - Held that:- The respondent states that the impugned order is only a show cause notice. 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 sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sundareswaran , learned Senior Panel Counsel accepts notice for the respondents. Heard both. 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 according to the learned Senior Panel Counsel for the respondents, is only a show cause notice. 3. The petitioner's case is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner submits that on facts, the petitioner has got an excellent case and when a notice was issued on 04. 1. 2018 to reverse the credit, within 24 hours, the petitioner submitted a reply dated 04. 1. 2018, followed by another reply dated 20. 1. 2018 wherein the petitioner relied upon certain decisions and contended that Since Section 140(1) of the said Act talks about carry forward of CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned order is only a show cause notice. 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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