GODREJ AND BOYCE MANUFACTURING COMPANY LTD Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Heard Ms. Nitu Hawelia and Ms. Medha Lila Gope, learned counsel assisted by Ms. Simita Chakraborty learned counsel appearing for the petitioner. Also heard Mr. S.S. Dey, learned Advocate General assisted by Mr. K. De, learned Addl. G.A. appearing for the Respondents.

(2.) The petitioner have filed the instant case challenging the order dt. 7/8/2021 which have been passed without providing any reasons.

(3.) In brief, the petitioner filed the Trans-I Form claiming the Transitional credit available to it under the Tripura Value Added Tax Act, 2004. The claim was filed for an eligible amount of Rs.83,49,180.00 only and was filed on time. The said credit was available by way of ITC, Advance Tax paid, WCT Certificate etc. and was claimed under the Trans-I credit supported by all documents and papers and all evidences. On 29/4/2021 during the pandemic period the respondent No. 3 issued a Show Cause Notice to the petitioner under Sec. 73 of the Central Goods and Service Tax Act, 2017 alleging that the petitioner availed excess ITC in Tran-1 for the Financial year 2017-2018. The said show cause notice however did not contain any reasons for disallowance of the said Trans-I credit and simply Sec. 73 was quoted in the notice. The petitioner in response to the said impugned Show Cause notice dtd. 29/4/2021 submitted a detailed reply objecting to the show cause notice being issued without providing reasons.