2021 (5) TMI 285

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.... the Petitioner : Mr.R.Sivaraman For the Respondents : Mr.T.Pramod Kumar Chopda Senior Standing Counsel 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. T....

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....in this writ petition is premature, insofar as what is challenged is only a show cause notice calling upon the petitioner to file a reply, which could well have been done by it. He would state that there is no necessity for any order quantifying the demand to have been passed prior to issuance of the present show cause notice as that is what the officers seeks to do under the present notice. Moreo....

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....efers to 'recovery' of the Cenvat credit that has been wrongly transitioned. In my view, the appropriate term to have been used would be 'reversal' and not 'recovery' at the stage of show cause notice. 6. However, the tenor of the notice is to question the veracity or otherwise of the ITC that has been carried forward and I am not inclined to interfere at this stage. ....

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....rvices related to the provision of food, accommodation and travels was also questioned by the Officer on the ground that it is not eligible. The same goes with regard to the credit related to registry operations, custodial services, trustee for debenture and convertible note issues, securitization facilities as well as services related to parking and auction seized vehicle. 9. Thus the Officer ....