2024 (3) TMI 48 - HC - GST

Recovery Order - after hearing the learned counsel for the parties this Court directed the respondents to examine the additional information furnished by the petitioner - HELD THAT - The Assistant Commissioner has submitted a report dated 06.10.2023 according to which on consideration of the documentation the recovery order needs a revision as the amount now stands at Rs.37,93,159/- only. The recovery order dated 06.06.2022 was for an amount of Rs.41,64,578/-. In view of the same, the learned Deputy Solicitor General of India agrees that the recovery order needs re-examination. Thus, this Court is of the view that the end of justice would be well met, if the respondents are permitted to revisit the recovery demand and take appropriate action as per law - Petition disposed off.

Summary

The High Court of Sikkim reviewed a recovery order challenged in a writ petition. The Assistant Commissioner revised the amount to Rs. 37,93,159 from Rs. 41,64,578 after examining additional information. The Deputy Solicitor General agreed that the recovery order needed re-examination. The Court allowed the respondents to revisit the recovery demand and take appropriate action as per law, disposing of the writ petition accordingly.