Eken Riram And Anr vs. Motu Riram

CRP/45/2024HC GauhatiGSTCNR GAHC04001327202412 November 2024Bench: HONOURABLE MR. JUSTICE BUDI HABUNG6 pages
AI SummaryAllowed

Held

The Court held that the HGB-cum-President, GBWS, Laparada District, had no jurisdiction to issue the impugned summons dated 13.07.2024 and 29.07.2024, nor did they have the authority to pass the impugned ex-parte Inter Village Keba order dated 07.08.2024. The Court found that the jurisdiction to decide the complaint lodged by the respondent lay with the Essi Chiku Village authority and not with the Inter Village Territorial Customary Court or the HGB-cum-President, GBWS, Laparada District. The Court reasoned that by issuing the summons and the ex-parte order, the GBWS had exercised jurisdiction not vested in it by law, as supported by the concession of the respondent's counsel and the perusal of the Arunachal Pradesh Civil Court's Act, 2021. Consequently, the Court set aside and quashed the impugned summons and the ex-parte order. The respondent was granted liberty to approach the appropriate forum for redressal of his grievances. The Court expressly left undecided the merits of the GST dispute itself.

Facts

The petitioners, Eken Riram and Karsen Riram, challenged summons and an ex-parte order issued by the HGB-cum-President, Gaon Burah Welfare Society (GBWS), Laparada District. The respondent, Motu Riram, had filed a complaint alleging non-payment of GST Tax amounting to Rs. 4,83,500/- for construction work. The GBWS issued summons for an 'Inter Village Keba' (a customary court proceeding) on July 13, 2024, and July 29, 2024, directing the petitioners to appear with evidence. The petitioners objected, stating the matter fell under the jurisdiction of their village authority, not an inter-village court. Despite this, the GBWS proceeded and passed an ex-parte order on August 7, 2024, directing the petitioners to pay Rs. 3,86,723.84 as GST.

Key Issues

1. Whether the HGB-cum-President, GBWS, Laparada District, had the jurisdiction to issue summons dated 13.07.2024 and 29.07.2024 to the petitioners under Section 227 of the Constitution of India, considering the provisions of the Arunachal Pradesh Civil Court Act, 2021? 2. Whether the HGB-cum-President, GBWS, Laparada District, had the jurisdiction to pass the ex-parte Inter Village Keba order dated 07.08.2024? Petitioner's Contentions: The petitioners argued that the HGB-cum-President, GBWS, Laparada District, lacked the power and jurisdiction to issue the impugned summons and the ex-parte order. They contended that the matter should have been tried by their village authority and that the GBWS had exercised jurisdiction not vested in it by law, thus requiring the summons and order to be set aside and quashed. Respondent's Contentions: The respondent's counsel conceded that the HGB-cum-President, GBWS, Laparada District, did not have the jurisdiction to issue the summons or pass the ex-parte order as per the Arunachal Pradesh Civil Court's Act, 2021. The respondent agreed that the GBWS had exercised jurisdiction not vested in it by law and supported the setting aside and quashing of the impugned documents. However, the respondent requested liberty to approach the appropriate forum for redressal.

Sections Cited

Section 227

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page No.# 1/6 GAHC040013272024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : CRP/45/2024 Eken Riram and Anr Son of Late Mie Riram, Essi Chiku Village, PO and PS Basar, Leparada District, Arunachal Pradesh. 2: Karsen Riram Age: Occupation : Son of Late Mikar Riram Essi Chiku Village PO and PS Basar Leparada District Arunachal Pradesh VERSUS Motu Riram Son of Late Rimo, Essi Chiku Village, PO and PS Basar, Leparada District, Arunachal Pradesh. Advocate for the Petitioner : T T Tara, Pondit Ronya,Kirmani Lollen,Terji Kamchi,Khoda Apa,Taba Tokur,Gamken Bam Advocate for the Respondent : Rintu Saikia, Idak Bam,Limi Bam,Ligam Nochi BEFORE HONOURABLE MR. JUSTICE BUDI HABUNG

Date : 13.11.2024 Heard Mr. T. Kamchi, learned counsel for the petitioners. Also heard Mr. I. Bam, learned counsel for the sole respondent.

Page No.# 2/6

2.

By filing this application under Section 227 of the Constitution of India, the petitioners have assailed the impugned Porwana (Keba

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.