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M.R.V. TRADERS vs. THE ASSISTANT COMMISSIONER (ST) (FAC)
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

P. Gowtham

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	M.R.V. TRADERS
Respondent	THE ASSISTANT COMMISSIONER (ST) (FAC)
Court	Madras High Court
State	Tamilnadu
Date	Jul 9, 2024
Order No.	W. P. No. 16603 of 2024 And W. M. P. Nos. 18207 & 18208 of 2024
Citation	2024(7) TAXREPLY 10185
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ORDER
ORDER An order in original dated 17.08.2023 is challenged in this writ petition on the ground of non consideration of the petitioner's reply. The petitioner received show cause notice dated 02.11.2022 in respect of alleged wrongful availment of Input Tax Credit for purchases from Mahalakshmi Traders, Pollachi. The petitioner replied to such show cause notice on 08.12.2022. Impugned order dated 17.08.2023 was issued thereafter. 2. Learned counsel for the petitioner submits that the petitioner had submitted purchase invoices, e-way bills, bank statements and other documents to establish that the purchase was genuine. Without examining such documents, he submits that Input Tax Credit was reversed. Without prejudice, on instructions, he submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that principles of natural jus....