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2021 (12) TMI 417 - MADRAS HIGH COURTPrinciples of Natural Justice - Transitional Credit - un-utilized input tax credit in their VAT Account - adequate notice was given to the petitioner and petitioner failed to avail the opportunity - HELD THAT:- There is no clarity on what basis an amount of ₹ 10,32,218/- has been determined in the impugned order. The petitioner has also not filed a reply in response to notice dated 20.11.2020. Ultimately, if the petitioner is liable to establish that the amount of ₹ 5,34,633/- was the transitional credit in TRANS-1 it cannot be denied by the respondent. On the other hand if the petitioner is liable to pay any tax, it requires a detailed consideration by the respondents. Considering the same the impugned orders are quashed and the case is remitted back to the 1st respondent to pass a speaking order within the period of 45 days from the date of copy of receipt of this order - the order to be passed by the 1st respondent shall be after due compliance within the principles of natural justice and after affording an opportunity of hearing to the petitioner. Petition allowed.
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