2018 (9) TMI 371

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....t Petition No. 16984 of 2018 And WMP. No. 20237 of 2018 - -<br>GST<br>MR. T. S. SIVAGNANAM, J. For The Petitioner : Mr. R. Parthasarathy for M/s.Lakshmi Kumaran & Sridharan Associates For The Respondents : Mr. V. Sundareswaran, SPC 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....

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....al justice. It is also submitted that the the first respondent has only made a decision by denying the transitional credit, which the petitioner is statutorily entitled to under Section 140(1) of the said Act. 4. The learned counsel for the petitioner submits that on facts, the petitioner has got an excellent case and when a notice was issued on 04. 1. 2018 to reverse the credit, within 24 hours,....

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....rse the credit along with interest within 15 days from the date of receipt of a copy of the impugned order, failing which, penal action would be initiated for recovery of arrears under Section 79 of the said Act. 6. The respondent states that the impugned order is only a show cause notice. This Court is unable to agree with the said stand taken by the learned Senior Panel Counsel appearing for th....