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RAJESH TEXTILES vs. THE STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

P.suresh Babu

Res. Counsel

V.prashanth Kiran

Petitioner / Applicant	RAJESH TEXTILES
Respondent	THE STATE TAX OFFICER, CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jul 25, 2024
Order No.	W. P. No. 17897 of 2024 And W. M. P. Nos. 19635 & 19636 of 2024
Citation	2024(7) TAXREPLY 10345
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ORDER
ORDER An order in original dated 29.12.2023 is challenged on the ground that a reasonable opportunity was not provided to the petitioner to contest the tax demand on merits. The petitioner asserts that he is entitled to transitional Input Tax Credit. Consequently, he filed TRAN-1. Upon receipt of show cause notice dated 29.09.2023 calling upon the petitioner to show cause as to why transitional Input Tax Credit should not be denied, the petitioner replied on 05.10.2023 and stated that he had filed all VAT and CST invoices with the TRAN-1 form. A copy of TRAN-1 was enclosed with such reply. The impugned order was issued in these facts and circumstances. 2. Learned counsel for the petitioner submits that the reply was disregarded while confirming the tax proposal. He seeks another opportunity to contest the tax demand on merits. On instructions, learned counsel submits that the petitioner agrees to remit 15% of the disputed tax demand as a condition for remand. 3. Mr.V.Pra....