The court upheld the dismissal of the writ petition for lack of proper grounds as the recovery notice was valid despite an application pending.

ORDER

Mrs.Vasantha Mala, learned Government Advocate (Puducherry)

takes notice for the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.

3. In this Writ Petition, the Petitioner has challenged the impugned recovery notice dated 23.02.2024, whereby the amount confirmed by orders dated 03.02.2023 passed for the tax period 2018-19 and order dated

07.02.2023 for the tax period 2019-20 has been demanded.

4. It is the specific case of the petitioner is that the impugned recovery notice has been issued even without awaiting for the disposal of the application filed on 27.04.2023 under Section 161 of the respective GST Enactment Act against the aforesaid orders dated 03.02.2023 and 07.02.2023.

5. The learned Government Advocate appearing for the respondent submits that the rectification applications were not maintainable and had been rejected by an order dated 27.01.2025. As such, no scope for granting any relief in so far as impugned recovery notice is concerned. However, liberty is given to the petitioner to work out the remedy against the assessment year and rectification order in the manner known to law.

6. Writ Petition stands dismissed with the above liberty. No costs.

Consequently, the connected miscellaneous petition is closed.