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TMI Blog2023 (12) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... or S.Murugappan For the Respondents : Mr. A.P. Srinivas Senior Standing Counsel ORDER The writ petition is filed challenging the show cause notice No.78 of 2021 dated 01.04.2021. 2. The petitioner company is engaged in importing and trading of various kitchen and household articles, scouring or polishing pads, gloves etc., and had availed Input Tax Credit under Integrated Goods and Services Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed by the petitioner company though there was mismatch. The petitioner company submitted a letter dated 27.01.2021 in this connection to the 1st respondent and stated that the suppliers have accounted the purchasers under B2C instead of B2B resulting in mismatch, that the petitioner company has paid the cost including the tax element and the tax element has been already paid by their suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se payments correctly. b. It was submitted by placing reliance on the judgment of this Court in the case of Sri Ranganathar Valves Pvt. Ltd., v. Asstti. Commr. (CT), Coimbatore reported in 2020 (42) G.S.T.L. 326 (Mad.,) that the rights of the recipients to take credit have been upheld, when payments including tax have been made to the suppliers of the goods. 5. At the outset, a preliminary obje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed questions of fact and should be agitated before Department authorities. (Kindy see Union of India v Bajaj Tempo Ltd, (1998) 2 SCC 281) 7. In view thereof, I am not inclined to entertain this Writ Petition against the show cause notice. However, it is open to the petitioner to file their objections within a period of 4 weeks from the date of receipt of a copy of this order. It is always open to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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