Writ challenge to excess input tax credit recovery notice left for tax authority's final decision after considering representation.

A writ petition challenging a notice proposing recovery of excess input tax credit was not entertained on merits, as the court considered it appropriate to let the tax authority decide the matter first after considering the petitioner's response and alleged detailed representation. Although the petitioner had not replied within the stipulated period, the record indicated that the expected reply was reflected in the notice itself. The petition was disposed of with a direction to the concerned authority to pass a final order after examining the representation and the response already on record.

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Issues: Whether the writ petition challenging the notice proposing recovery of excess input tax credit should be entertained, or whether the matter should be left to the tax authority to take a final decision after considering the petitioner's response and representation.

Analysis: The petitioner had not responded to the notice within the stipulated period, but the record showed that the expected reply was reflected in the notice itself and that a detailed representation had allegedly been filed. In these circumstances, the writ court declined to adjudicate the dispute on merits and considered it appropriate to permit the competent authority to examine the petitioner's reply and representation before passing a final order.

Outcome: The petition was disposed of with a direction to the concerned tax authority to take a final decision after considering the petitioner's representation and the response already reflected in the notice.

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