2025 (2) TMI 1098

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..... dent : Mr. S. Mishra, Advocate (Standing Counsel) ORDER 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is proceeding initiated against petitioner for financial year 2019-20. She draws attention to scrutiny report dated 23rd March, 2021 to show allegation was overstatement of Input Tax Credit (ITC) at Rs. 9,00,982/- 2. She submits, prior to impugned .....

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..... Mishra, learned advocate, Standing Counsel appears on behalf of Revenue and submits, he has instructions. He submits in fairness, impugned proceeding be interfered with on liberty to revenue to start afresh. 5. Impugned proceeding against petitioner for financial year 2019-20 resulting in demand order under annexure-6 are all set aside and quashed. Revenue may proceed afresh in accordance with l .....

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