2022 (2) TMI 995

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....2.2017 in the respective writ petitions. Both the impugned communications are almost identical which reads as under:- ''In W.P.No.10541 of 2019, impugned communication dated 18.12.2017:- Take notice that M/s.Pragal Associates is a registered dealer under VAT and GST vide TIN 334170024183 and GSTIN 34ABJPB5875A1ZZ having place of business at No.8,Raman Street, Dhatchinamurthy Nagar, Sokkanathanpet, Puducherry. On verification of the returns filed Form-I for the month of June 2016 under VAT, it is ascertained that the dealers had reported an excess tax credit of Rs. 13,82,386/-. Hence, before availing this Excess credit under GST by filing TRAN 1, the dealer is directed to produce all the books of accounts a....

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.... of the undersigned being the proper officer under GST, to pass necessary orders in this regard. Accordingly, for production of books of accounts and other records the time is granted till 22.12.2017 failing which the excess ITC kept accrued in R-26 of Form-I filed for the month of June 2017 will be reversed without further intimation and despite this notice if the Excess Credit under VAT is adjusted under GST, the same will also be reversed.'' 3.It is the specific case of the petitioner that after the aforesaid notice was issued to the respective petitioner to produce the documents and the respondents had did not respond as a result of which, the petitioners were unable to transition the credit. Under these circumstance....