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Accordingly, the Writ petition is allowed, the impugned order is set aside and it is open to the first respondent to proceed afresh in accordance with law. No costs. Consequently, the connected WMP is closed.

Shanti Prime Publication Pvt. Ltd.

Transitional Credit — The petitioner challenged the order dated 30. 5.2018, which according to the respondent, is only a show cause notice. The petitioner's case is that the impugned order is not a show cause notice, but a demand, which has been made on the petitioner without considering the objections filed by the petitioner and that it is as a final decision. Thus, the impugned order denying a legitimate transitional credit eligible to the petitioner in accordance with Section 140 of Act, 2017 is illegal and has been passed in violation of the principles of natural justice. There are sufficient grounds to hold that the impugned order is in violation of the principles of natural justice. Writ petition is allowed by setting aside the impugned order. — Tvs Motor Company Limited Vs. Assistant Commissioner [2018] 2 TAXLOK.COM 305 (Mad)