2025 (1) TMI 206

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....b Aijaz, Advocate. For the Respondent(s) Through: - None. (ORDER PER) 01. Impugned in this Petition, filed under Article 226 of the Constitution of India, is a notice bearing No. AA010724162642H dated 8th of September, 2024 issued by the competent authority, thereby calling upon the Petitioner to either pay an amount equal to the amount of excess input tax credit, along with interest payable....

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....n pursuant to the impugned notice would be violative of principles of natural justice. 03. Having heard the learned Counsel for the Petitioner and perused the material on record, we find that the expected response from the Petitioner is already reflected at S. No. 9 of Part-B of the impugned notice. That apart, the Petitioner also claims to have filed a detailed representation explaining its posi....