Md. Samsuddin Ahmed vs. Bandhana Deori And 3 Ors
Facts
The petitioner, Md. Samsuddin Ahmed, the sole proprietor of M/s. S Ahmed and Co., filed a contempt petition (Cont.Cas(C)/203/2023) before the Gauhati High Court. The petition was filed against Bandhana Deori and three other respondents, who are officials of the CGST and CE Commissionerate, Guwahati, including the Principal Commissioner, Joint Commissioner, Assistant Commissioner, and Superintendent. The contempt petition alleged non-compliance with an order dated September 7, 2022, passed by the High Court in WP(C) 5458/2022. The petitioner's counsel submitted that the aforementioned order has now been complied with.
Held
The Court noted the submission made by the learned counsel for the petitioner that the order dated 07.09.2022 passed in WP(C) 5458/2022 has been complied with. Based on this submission, the Court found no further grounds to proceed with the contempt petition. Consequently, the contempt petition was ordered to be closed. The specific nature of the order dated 07.09.2022 and the exact compliance measures are not detailed in this judgment, but the Court accepted the petitioner's assertion of compliance.
Key Issues
1. Whether the order dated 07.09.2022 passed in WP(C) 5458/2022 has been complied with by the respondents. The petitioner argued that the order has been complied with. The respondents' arguments are not recorded in the judgment. The issue revolves around the fulfillment of the directions issued by the High Court in the previous writ petition.
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Page No.# 1/2 GAHC010073832023
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Cont.Cas(C)/203/2023 MD. SAMSUDDIN AHMED THE SOLE PROPRIETOR M/S. S AHMED AND CO., MULIABARI, P.O.- DIGBOI, PIN- 786171, DISTRICT- TINSUKIA, ASSAM. VERSUS BANDHANA DEORI AND 3 ORS PRINCIPAL COMMISSIONER, OFFICE OF THE PRINCIPAL COMMISSIONER, CGST AND CE COMMISSIONERATE, GUWAHATI GST BHAWAN, KEDAR ROAD, GUWAHATI- 781001, ASSAM. 2:HEMANGA PHUKAN JOINT COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DIBRUGARH MILAN NAGAR F LANE P.O.- C.R. BUILDING DIBRUGARH- 786003 ASSAM. 3:JAYESH P JADHAV ASSISTANT COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX TINSUKIA DIVISION RANGAGORAH ROAD TINSUKIA ASSAM.
Page No.# 2/2 4:UMA SANKAR KASHYAP SUPERINTENDENT CGST DIGBOI RANGE OFFICE OF THE CENTRAL GOODS AND SERVICES TAX DIGBOI ASSAM Advocate for the Petitioner : MS. M BHATTACHARJEE Advocate for the Respondent : MR. S C KEYAL (R-1)
BEFORE HONOURABLE MR. JUS
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