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ALLIANCE GRANIMARMO PVT LTD. vs. THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

G. Natarajan

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	ALLIANCE GRANIMARMO PVT LTD.
Respondent	THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 7, 2024
Order No.	W. P. No. 9064 of 2024 And W. M. P. Nos. 10072 and 10074 of 2024
Citation	2024(8) TAXREPLY 10673
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ORDER
ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for records relating to impugned order bearing GSTIN.33AACCA4371K1ZR/2017-2018, dated 26.12.2023 passed by the First Respondent and quash the same. 2. The learned counsel for the petitioner submits that on scrutiny of the returns filed by the petitioner, the Department has issued a show cause notice in Form DRC-01 dated 27.09.2023 wherein it has been alleged that the petitioner has availed excess ITC on the inputs on which tax is payable under RCM, non-reversal of the ITC availed on credit notes reversed by them. In this regard, to the show cause notice, the first respondent issued a personal hearing intimation dated 08.12.2023 calling for personal hearing on 15.12.2023. Since the petitioner's Finance Manager was not well on 14.12.2023, they sought for an adjournment for the hearing fixed on 15.12.2023 to the Commercial Tax Officer, the second respondent who issued the show cause n....