2025 (1) TMI 466

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....Mr. Pranav Jain For the Respondents : Mr. G. Nanmaran Special Government Pleader ORDER The present writ petition is filed challenging the impugned order dated 07.12.2023 on the limited ground that the impugned order suffers from violation of principles of natural justice inasmuch as it does not apply its mind to the material on record while confirming the levy of interest and penalty. 2. It is....

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....sed in the year 2019, however the impugned order proceeds to levy interest and penalty overlooking the effect that the excess ITC which was availed has already been reversed as early as on 2019. It is further submitted by the learned counsel by the petitioner that portion of the interest which is demanded in the impugned order also stands paid. 5. Taking into account the peculiar facts of the cas....