2025 (10) TMI 487

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....tioner under Article 226/227 of the Constitution of India seeking following reliefs:- "a. That, this Hon'ble Court may kindly be pleased to allow the present writ petition. b. That, this Hon'ble court may kindly be pleased to issue writ/Order/Direction to respondents thereby holding the impugned action of recovery through Electronic Credit Ledger by Respondent no. 1 in Annexure-P/7 as without authority of law & bad in law and/or in violation of fundamental rights and/or in violation of principles of natural justice and quash / set aside the same. c. That, this Hon'ble court may kindly be pleased to issue writ/Order/Direction to respondents to refund the amount recovered through Electronic Credit Ledger....

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....ce despite serving assessment order dated 25.02.2025 (Annexure-P/3), the petitioner did not deposit the amount of Rs. 10,32,672/- payable by him, therefore Rs. 2,87,914/- was recovered from his Electronic Credit Ledger. She would further submit that objection was raised by the petitioner by filing rectification application to rectify the order dated 25.02.2025, which was rejected by respondent No. 1, thereafter, the petitioner has also filed appeal challenging the impugned order (Annexure-P/3) before the Appellate Authority, but prior to filing appeal, recovery of aforesaid amount was made from Electronic Credit Ledger of the petitioner, therefore, she submitted that this petition does not deserve to be admitted. 5. I have heard learned ....