2021 (8) TMI 512

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..... ramaniam For the Petitioner : Mr.Adithya Reddy For the Respondents : Mr.Rajendran Raghavan, Senior Standing Counsel ORDER The relief sought for in the present writ petition is to direct the respondents to permit the petitioner to debit a sum of Rs. 47,30,457/- form its electronic credit ledger. 2.The petitioner is the authorized signatory of the Hyundai Motor Group and was established in the .....

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..... d them to withdraw the same, but there was no response by the respondents. 3.The fact reveals that a show cause notice was issued by the second respondent on 17.12.2020. In the said show cause notice, issue no.2 deals with "non-reversal of input tax credit not reflected in GSTR2A: (CGST - Rs. 13,41,543/- + SGST - Rs. 13,41,543/-". Further, the show cause notice reveals that "the excess amount of .....

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..... show cause notice issued by the Department would reveal that certain allegations are raised against the petitioner. All these aspects require an adjudication based on the documents and evidences to be produced by the respective parties. Thus, the petitioner is at liberty to redress their grievances before the competent authorities and this Court cannot issue any such direction as such prayed for, .....

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