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THE HI-TECH GEARS LTD. vs. DEPUTY COMMISSIONER
(Rajasthan High Court)

Hon'ble Judges:

MANINDRA MOHAN SHRIVASTAVA
VINOD KUMAR BHARWANI
Pet. Counsel
Ranjan Mehta
Kapil Kumar Kumawat
Res. Counsel
Kinshuk Jain
Saurabh Jain

Petitioner / Applicant

THE HI-TECH GEARS LTD.
Respondent DEPUTY COMMISSIONER
Court Rajasthan High Court
State

Rajasthan

Date Nov 29, 2022
Order No.

D.B. Civil Writ Petition No. 10440/2022

Citation

2022(11) TAXREPLY 6705
Original Order
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ORDER

ORDER Heard. The challenge to the order of Adjudicating Authority partly rejecting transitional ITC vide order dated 12.12.2019 and the order dated 04.03.2021 passed in appeal is being challenged by the petitioner mainly on the ground that proper opportunity of hearing was not afforded, without there being any reply to show cause notice, the order was passed by the Adjudicating Authority, partly denying transitional ITC in respect of Education Cess and Secondary and Higher Education Cess as also in respect of purchase of goods and/or services. He would submit that in such cases, the Hon’ble Supreme Court in the case of Union of India & Another Versus Filco Trade Centre Pvt. Ltd. & Another (Special Leave to Appeal (C) No.32709-32710/2018 and other connected matters decided on 22.07.2022 has passed an order allowing re-submission/revised submission of TRAN-1 application. Learned counsel for the petitioner would submit that though the claims made by ....

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