2018 (5) TMI 2179 - HC - Central Excise

Recovery of an amount alleged to be payable by the Petitioner without providing any information or details to the petitioner - HELD THAT - This writ petition is dispose of with direction to the respondents to supply all the orders upon which recovery of amount in question is made within a period of one week from the date of receiving certified copy of this order and after receiving those orders the petitioner will be at liberty to file reply within a period of one week thereafter. After receiving reply from the petitioner, the respondents may proceed in accordance with law to take further action for recovery of amount in question in accordance with law within a period of 15 days thereafter. Til then no further action shall be taken against the petitioner for recovery of amount. Petition disposed off.

Summary

Issues Involved:
Petition seeking directions to declare respondent's action as unjust, recover amount only after assessment, supply relevant documents, quash notice dated 26.02.2018, and pass any other appropriate order in favor of petitioner.

Analysis:
The petitioner filed a writ petition seeking various directions regarding the recovery of an amount alleged to be payable. The petitioner requested the court to declare the respondent's action as unjust, invalid, illegal, and arbitrary. The court, after perusing the reply filed by the respondents and considering the prayer of the petitioner, disposed of the writ petition. The court directed the respondents to supply all the orders upon which the recovery of the amount in question was based within one week of receiving a certified copy of the order. The petitioner was then given one week to file a reply after receiving the orders. Subsequently, the respondents were allowed to proceed with further action for the recovery of the amount within 15 days of receiving the petitioner's reply. Until then, no further action was to be taken against the petitioner for the recovery of the amount. The court's decision aimed to ensure that the petitioner had the opportunity to assess its liability and validity of the amount sought to be recovered by providing relevant documents and following due process of law.

Overall, the judgment emphasized the importance of providing the petitioner with an opportunity to understand and assess its liability before any recovery action is taken. By directing the respondents to supply relevant documents and allowing the petitioner to respond, the court ensured a fair and just process in accordance with the principles of justice, equity, and good conscience. The court's decision to dispose of the writ petition with specific directions aimed to balance the interests of both parties and uphold the rule of law in the recovery process.