2021 (9) TMI 43

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..... , it is not an actual action of recovery, which is being contemplated to be taken against the petitioner, rather it is only an intimation of demand and hence there is no imminent threat, which is being faced by the petitioner of the recovery of the amount, which has been reflected in the impugned order. This writ petition is closed, with liberty left open to the respondents, that if at all the .....

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..... he demand letter bearing No. 9321 dated 28.06.2021, which was issued by respondent No. 2, where allegedly the demand of Input Tax Credit was the subject matter of a demand, as per the letter, which has been appended with the writ petition. The petitioner has raised his several contentions in support of his argument, that the entire proceedings initiated on the basis of the said communication, w .....

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..... ence there is no imminent threat, which is being faced by the petitioner of the recovery of the amount, which has been reflected in the impugned order. Taking those statements on record, this writ petition is closed, with liberty left open to the respondents, that if at all the respondents intend to take any action for the purposes of recovery of the Input Tax Credit, they would proceed with ex .....

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