TVS MOTOR COMPANY LTD. Vs. ASSISTANT COMMR.

JUDGEMENT

(1.) 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 disposal.

(2.) The petitioner has filed this writ petition challenging the order, dated 30-5-2018, which according to the Learned Senior Panel Counsel for the respondents, is only a show cause notice.

(3.) The petitioner's case is that the impugned order is not a show cause notice, but a demand, which has been made on the petitioner without considering the objections filed by the petitioner and that it is not in the nature of a show cause notice, as a final decision has been taken and communicated to the petitioner. It is further submitted that the impugned order denying a legitimate transitional credit eligible to the petitioner in accordance with Sec. 140 of the Central [Goods and Services Tax] Act, 2017 is illegal and arbitrary and has been passed in violation of the principles of natural justice. It is also submitted that the first respondent has only made a decision by denying the transitional credit, which the petitioner is statutorily entitled to under Sec. 140(1) of the said Act.