2026 (4) TMI 1332

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....or R1 to R3) ORDER Mr. R.P. Pragadish, learned Senior Counsel, takes notice for the Respondents 1 to 3. 2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Senior Counsel for the Respondents. 3. The Petitioner is before this Court against the Impugned Order-in- Original No.4/2023 (GST-DC) dated 27.03.2023, whereby the proposal in the Show Cause Notice No.1/2021 dated 17.12.2021 has been confirmed in the absence of proper reply from the Petitioner to the same. 4. The learned counsel for the Petitioner submitted that the Petitioner was issued only a letter in O.C.No.141/2021 dated 17.12.2021 and no Show Cause Notice was issued tho....

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....he VAT regime on the physical stock that was available as transactional credit under Section 140 of the respective GST Enactments and such Input Tax Credit can be transitioned as Transitional Credit by filing form TRAN-01. Such stock would have been supplied in the succeeding months by filing corresponding returns under GSTR -1 coupled with monthly returns in GSTR-3B, annual returns in GSTR-09 and return statement in GSTR-9C. A forensic examination of the same together with auto populated return in GSTR-2A on stock received after 01.07.2017 would have regularized the stock that was availed on 30.06.2017. 8. The Show Cause Notice is of the year 2021. It was therefore incumbent on the part of the Petitioner to have substantiated the availa....

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....Order dated 27.03.2023, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax in cash or from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. 14. Within such time, the Petitioner shall also file a reply to the Show Cause Notice No.1/2021 dated 17.12.2021, together with requisite documents to substantiate the case, by treating the Impugned Order-in- Original No.4/2023 (GST-DC) dated 27.03.2023 as addendum to the Show Cause Notice No.1/2021 dated 17.12.2021. 15. In case the Petitioner complies with the above stipulations, the Respondent shall afford an opportunity of perso....