M/S Rajeev Traders vs. The Union Of INDIA

Facts

The petitioner, M/s Rajeev Traders, filed a Civil Contempt Petition (CCC No. 100060 of 2024) against Dr. T.V. Somanathan (Union of India), Milind Gawai (Principal Commissioner, Central GST and Central Excise Appeals), and Kalpana Roy (Assistant Commissioner, Deputy Commissioner, Dharwad Division). The petition was filed under Article 215 of the Constitution and Sections 11 and 12 of the Contempt of Courts Act, 1971. The petitioner sought to punish the accused for allegedly violating an order passed by the High Court on September 25, 2023, in W.A. No. 100403/2022. The contempt petition was listed for orders before the High Court of Karnataka, Dharwad Bench.

Held

The Court took on record the submission made by the learned counsel for the complainant (petitioner) that the petition had become infructuous. Based on this submission, the Court found no reason to proceed with the contempt proceedings. Consequently, the Court dismissed the Civil Contempt Petition. The reasoning for the dismissal is solely based on the petitioner's assertion that the matter had become infructuous, rendering the contempt proceedings unnecessary. The Court did not delve into the merits of the alleged violation of the order dated September 25, 2023, in W.A. No. 100403/2022. No specific provisions of the GST Act were discussed in relation to the contempt proceedings themselves.

Key Issues

The primary issue before the Court was whether the accused had violated the order dated September 25, 2023, passed in W.A. No. 100403/2022, thereby constituting contempt of court. The petitioner's counsel submitted that the contempt petition had become infructuous. The Court had to decide whether to proceed with the contempt proceedings or to dismiss the petition based on the submission made. The petitioner's argument was that the accused had committed contempt by violating the High Court's order. The revenue or State's arguments are not recorded in the judgment.