It is observed from last few days there are series of notices from the department in which it is instructed by the department to pay the excess ITC along with interest .

In the first instance all these notice are without DIN ( Document Identification Number ) and department has itself declare that any communication from the department without DIN has no relevancy .

Assessee need to check ,whether he is in fault in respect to the matter as specified in the notice and should do the necessary rectification .

Notices in respect to Rule 36(4) in which it is asked to reverse the excess credit taken .It is pertinent to note here that the applicability of relevant section is from 9th October 2019 and as such any the difference between the ITC taken in 3 B and as appearing in 2A can not be more than 20 percent . For a return which is filed after 9 th October 2019 ,it has its applicability irrespective of the fact that the tax period is of period before 9 th October 2019
From 1st Jan the same limit is 10 percent .

It is advisable to make it a point to rectify any error of excess credit sue moto ,else one has to pay interest @18 percent .