2021 (8) TMI 512

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....onourable Mr. Justice S.M.Subramaniam For the Petitioner : Mr.Adithya Reddy For the Respondents : Mr.Rajendran Raghavan, Senior Standing Counsel ORDER The relief sought for in the present writ petition is to direct the respondents to permit the petitioner to debit a sum of Rs. 47,30,457/- form its electronic credit ledger. 2.The petitioner is the authorized signatory of the Hyundai ....

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.... the petitioner's case and requested them to withdraw the same, but there was no response by the respondents. 3.The fact reveals that a show cause notice was issued by the second respondent on 17.12.2020. In the said show cause notice, issue no.2 deals with "non-reversal of input tax credit not reflected in GSTR2A: (CGST - Rs. 13,41,543/- + SGST - Rs. 13,41,543/-". Further, the show cause n....