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SHRIRAM CITY UNION FINANCE LTD. vs. THE PRINCIPAL COMMISSIONER OF GST AND CENTRAL EXCISE AND OTHER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH

Pet. Counsel

R.sivaraman

Res. Counsel

T.pramod Kumar Chopda

Petitioner / Applicant	SHRIRAM CITY UNION FINANCE LTD.
Respondent	THE PRINCIPAL COMMISSIONER OF GST AND CENTRAL EXCISE AND OTHER
Court	Madras High Court
State	Tamilnadu
Date	Mar 12, 2021
Order No.	W.P. No.832 of 2020 And WMP. No.1004 of 2020
Citation	2021(3) TAXREPLY 4247
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Section 73

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ORDER
Heard Mr.R.Sivaraman, learned counsel for the petitioner and Mr.T.Pramod Kumar Chopda, learned Senior Standing Counsel for the respondents. 2. The challenge made out is to a show cause notice dated 26.11.2019 issued by R2, the Assistant Commissioner of GST and Central Excise. The show cause notice is issued in terms of Section 73 (1) of the Central Goods and Services Tax Act, 2017 (CGST Act) and the subject matter is the input tax credit (ITC) that has been carried forward on by the petitioner in TRAN-1 from the era of Service Tax under Finance Act, 1994 to the era of GST. 3. The argument of Mr.Sivaraman revolves around the language deployed in the show cause notice. He states that it is very clear that the Officer intends to recover the input tax when such ITC has not even been set off by the petitioner and still continues to be reflected in the credit ledger. In such an event, there is no question of recovery since the credit remains only as credit and has not been set of ....