One of my assessee has received an enquiry letter from GST department regarding fake ITC passed on by a party to assessee and hereby requesting to pay the ITC . Can these type of letters be used as a tool for recovery of tax?

Reply: Department has power to issue letter for recovery of demand citing the section under which the notice is issued. Generally department do not request, it isssue order to pay or submit requisite information or appear on a certain date with books of accounts.