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TMI Blog2022 (4) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... with new TIN No.33886477864 on 10.04.2017. If the above said credit could be validly transiting from M/s.Arun Structurals, bearing TIN No.33604100485 or M/s.Arun Structurals with new TIN No.33886477864 [the petitioner herein], I do not see why the credit should not be allowed to the petitioner. The impugned order has been passed without following the principles of natural justice and therefore, it is liable to be quashed. It is also noticed that the attempt of the respondent is to deny the input tax credit which remained un-utilised from the month of April 2017 after one of the partners died, which led to surrendering the old registration and obtaining fresh registration from the VAT Authorities. The case remitted back to the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner claimed input tax credit in Annexure 29 in the monthly returns filed for the months from April 2017 to June 2017. It is submitted that the petitioner has also filed returns under the provisions of the Goods and Services Tax Act, 2017, which came into force on 01.07.2017. The petitioner had attempted to transition the aforesaid credit of ₹ 17,60,473/-, which is now sought to be denied. 4.The learned counsel for the petitioner further submits that the petitioner was issued with pre-assessment notice and that the petitioner had also replied to the same. However, the impugned order has been passed without following the principles of natural justice, inasmuch as the petitioner was not heard before the impugned order was passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ''M/s.Arun Structurals'' with new TIN No.33886477864 on 10.04.2017. If the above said credit could be validly transiting from M/s.Arun Structurals, bearing TIN No.33604100485 or M/s.Arun Structurals with new TIN No.33886477864 [the petitioner herein], I do not see why the credit should not be allowed to the petitioner. 9.The impugned order has been passed without following the principles of natural justice and therefore, it is liable to be quashed. It is also noticed that the attempt of the respondent is to deny the input tax credit which remained un-utilised from the month of April 2017 after one of the partners died, which led to surrendering the old registration and obtaining fresh registration from the VAT Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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