[2025:RJ-JP:14297-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 3493/2025 M/s Sangam Scooter Centre, Plot No. 21,22, Macheda, Sikar Road, Jaipur, Rajasthan, 302006 Through Its Proprietor Mr. Suresh Chand Gupta, S/o Mr. Kalyan Bux Gupta, Aged About 63 Years, R/o 11-A, Girdhar Colony, Sikar Road, Opp. Manipal Hospital, Murlipura, Jaipur, Rajasthan-302039. ----Petitioner Versus 1. Union Of India, Through The Additional Commissioner, Central Excise And Cgst Commissionerate Jaipur, Ncrb, Statue Circle, C-Scheme, Jaipur-302005 2. The Joint Commissioner, Central Excise And Cgst Commissionerate Jaipur, Ncrb, Statue Circle, C-Scheme, Jaipur-302005. 3. State Of Rajasthan, Through The Chief Commissioner, Commercial Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur-302004. ----Respondents For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Mr. Sandeep Pathak (through V.C.) with Mr.Arnav Singh Mr. Kartikeya Sharma for Mr. Sandeep Taneja, AAG HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 28/03/2025 1. This petition is filed seeking setting aside of order dated 21.02.2025 passed by the Additional Commissioner, Central Excise and CGST Commissionerate, Jaipur (for short ‘Additional Commissioner’). [2025:RJ-JP:14297-DB] (2 of 2) [CW-3493/2025] 2. The grievance raised in this petition is that consequent to the show cause notice being issued through e-mail, the Compact Disk (C.D.) containing scanned images of documents and material relied upon was not supplied. 3. Learned counsel for the respondent on instructions fairly submits that due to inadvertence the C.D. was not supplied. 4. In view of the above, the impugned order is set aside and the writ petition is allowed. The matter is remitted back to the Additional Commissioner to decide afresh in accordance with law after providing the C.D. to the petitioner. 5. In order to avoid further delay, let the petitioner through its representative appear in the office of Additional Commissioner on 28.04.2025 at 11:00 A.M. (MANEESH SHARMA),J (AVNEESH JHINGAN),J RIYA/147