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TVS MOTOR COMPANY LIMITED, REP. BY ITS AUTHORIZED SIGNATORY vs. THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE, HOSUR, THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, SALEM AND THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI
(Madras High Court)

Hon'ble Judges:

T.S.SIVAGNANAM
Pet. Counsel
R.parthasarathy
Res. Counsel
V.sundareswaran

Petitioner / Applicant

TVS MOTOR COMPANY LIMITED, REP. BY ITS AUTHORIZED SIGNATORY

Respondent THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE, HOSUR, THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, SALEM AND THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI
Court Madras High Court
State

Tamilnadu

Date Jul 9, 2018
Order No.

Writ Petition No. 16984 of 2018 And WMP. No. 20237 of 2018

Citation

2018(7) TAXREPLY 2892

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ORDER

Mr. V. Sundareswaran, learned Senior Panel Counsel accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner has filed this writ petition challenging the order dated 30. 5. 2018, which according to the learned Senior Panel Counsel for the respondents, is only a show cause notice. 3. The petitioner's case is that the impugned order is not a show cause notice, but a demand, which has been made on the petitioner without considering the objections filed by the petitioner and that it is not in the nature of a show cause notice, as a final decision has been taken and communicated to the petitioner. It is further submitted that the impugned order denying a legitimate transitional credit eligible to the petitioner in accordance with Section 140 of the Central General Sales Tax Act, 2017 is illegal and arbitrary and has been passed in violation of the principles of natural justice. It is also submitted t....

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