Page 88 - GSTL_21st May 2020_Vol 36_Part 3

334 GST LAW TIMES [ Vol. 36
to devise a procedure which is fair and reasonable and afford an opportuni-
ty to the dealer to putforth his case and establish that he is entitled to the
concession/set-off availed.
58. Since these Writ petitions have been allowed and the impugned orders
have been set aside and the matters have been remanded for fresh consid-
eration the petitioners/dealers are not entitled to raise the plea of limita-
tion, when fresh show cause notices are issued and they are directed to
submit their explanation to enable the Assessing Officers to adjudicate their
case....”
It is also submitted that thereafter, the Commissioner of State Tax, Chennai, has
issued a Circular Bearing No. 3/2019 (Q1/39643/2018), dated 18-1-2019, as re-
gards the instructions for implementation of Inspections and VAT audit pro-
posals, wherein at clause (c), it is stated as follows :
“(c) Where a proposal received from the Enforcement Wing/ISIC involves
mismatch of ITC and other issues, the issues other than mismatch of ITC
can be finalized by the assessing authority leaving the mismatch issue
pending until a mechanism in this regard is evolved. However, notices
shall be issued for all the cases involving mismatch of ITC to keep the issue
alive until it is resolved and a list of such cases shall be maintained in the
respective assessment circle, Territorial JC and DC Offices. A monthly ab-
stract of such cases along with revenue involved shall be prepared and
made available to higher authorities for verification as and when called
for.”
Thus, according to the Learned Counsel, these writ petitions are liable to be al-
lowed.
3. In the light of the aforesaid order passed by this Court as well as the
subsequent circular issued by the Commissioner of State Tax, this Court is in-
clined to set aside the notices impugned herein and are accordingly set aside and
these writ petitions stand allowed. The matters are remitted back to the respond-
ent, who inturn, shall act strictly in accordance with the aforesaid order passed
by this Court as well as the instructions given by the Commissioner of State Tax,
vide circular dated 18-1-2019. No costs. Consequently, connected miscellaneous
petitions are closed.

_______

2020 (36) G.S.T.L. 334 (M.P.)

IN THE HIGH COURT OF JUDICATURE OF MADHYA PRADESH AT
INDORE
Shailendra Shukla and S.C. Sharma, JJ.
SKM STEELS LTD.

Versus
UNION OF INDIA
W.P. No. 17069 of 2019, decided on 12-3-2020
Input Tax Credit - Transitional credit - Non-filing of Form GST
TRAN-1 by 27-12-2017 - Failure to file/upload declaration electronically in
GST LAW TIMES  21st May 2020  88