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Judgment
Bhaskar Raj Pradhan, J
The present Writ Petition challenges the Recovery Order dated 06.06.2022 passed by the Assistant Commissioner of Central GST and Central Excise, Gangtok Division. During the course of hearing, Mr. Bharat Raichandani, Learned Counsel appearing for the Petitioners, pointed out that pursuant to the impugned Order passed, they had vide their email dated 20.06.2022, furnished certain information and if these informations were to be considered by the Authority, then the amount reflected in the Recovery Order dated 06.06.2022 would not sustain. Admittedly, as the email dated 20.06.2022 was sent after the impugned Order was passed, it was not considered.
Without examining the merits of the case at this stage, this Court is of the view that if the Authority considers the email dated 20.06.2022 sent by the Petitioners and files its report on it, it may be easier for this Court to examine the merits of the rival contention in the present dispute. In the circumstances, the Respondent No.2 is requested to consider the email dated 20.06.2022 and give its report to this Court within a period of three months.
The Learned Deputy Solicitor General of India for the Respondents submits that the Petitioners may, for the said purpose, furnish all the relevant Invoices in support of their contention in their email dated 20.06.2022 within a period of two weeks from today. If need be, the Respondent No.2 is free to invite the Petitioners to explain the contents of the email dated 20.06.2022 and the Invoices they furnish thereafter. This is, however, subject to the final outcome of the Writ Petition which is left open and without prejudice to the contentions of the parties.
List this matter for further hearing on 25.08.2023.