Sri Srinivasa V vs. The Union Of INDIA

WP/12771/2023HC KarnatakaGSTCNR KAHC01029999202321 September 2023Bench: N S SANJAY GOWDA3 pages
For Petitioner: SRI. G.B. ESWARAPPA, ADVOCATE
AI SummaryDismissed

Facts

The petitioner, Sri. Srinivasa V., a Central Government servant, filed a writ petition before the High Court of Karnataka challenging an endorsement dated 27/04/2023, issued by the Joint/Additional Commissioner of Central Tax, Bengaluru North Commissionerate (Respondent No. 5). The petitioner is aggrieved by this endorsement issued by his employer. The writ petition was filed under Article 226 of the Constitution of India. The respondents include the Union of India, the Central Board of Indirect Taxes and Customs, the Principal Chief Commissioner of Central Tax, and the Principal Commissioner/Commissioner of Central Tax, Bengaluru North Commissionerate.

Held

The High Court held that since the petitioner is a Central Government servant, he ought to have approached the Central Administrative Tribunal (CAT), Bengaluru, for redressal of his grievances. The Court reasoned that the CAT is the appropriate statutory forum established to deal with service matters pertaining to Central Government employees. Therefore, the writ petition filed before the High Court was not the correct procedural path. The Court explicitly reserved liberty for the petitioner to approach the CAT. The time spent by the petitioner in filing the present writ petition was directed to be excluded for the purpose of limitation before the CAT. Consequently, the writ petition was dismissed.

Key Issues

1. Whether the High Court has the jurisdiction to entertain a writ petition filed by a Central Government servant challenging an endorsement issued by his employer, when the Central Administrative Tribunal (CAT) is the appropriate forum for such grievances? The petitioner, a Central Government servant, approached the High Court directly with a grievance against an endorsement from his employer. The respondents, represented by the Additional Solicitor General, did not file a detailed counter but the Court considered the nature of the petitioner's employment and the available legal recourse. Petitioner's contention: The petitioner sought to quash the endorsement issued by Respondent No. 5. The specific grounds for challenging the endorsement were not detailed in the provided text, but the primary action was to seek relief from the High Court. Revenue's contention: The respondents, through the Additional Solicitor General, implicitly argued that the petitioner, being a Central Government servant, should have approached the Central Administrative Tribunal, Bengaluru, as it is the designated forum for service-related matters concerning Central Government employees.

AI-generated summary — verify with the full judgment below

- 1 -

NC: 2023:KHC:34262 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF SEPTEMBER, 2023 BEFORE THE HON’BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 12771 OF 2023 (S-RES) BETWEEN:

SRI. SRINIVASA V., S/O LATE SRI. VENKATARAMANAPPA, AGED ABOUT 62 YEARS, MATHRURSHREE NILAYA, #533, 8TH 'A' MAIN ROAD, A SECTOR, NEW TOWN, YELAHANKA, BENGALURU - 560 064. …PETITIONER (BY SRI. G.B. ESWARAPPA, ADVOCATE) AND:

1.

THE UNION OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, (EARLIER KNOWN AS CENTRAL BOARD OF EXCISE AND CUSTOMS), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, PANKAJA S Location: HIGH COURT OF KARNATAKA NC: 2023:KHC:34262 NORTH BLOCK, NEW DLEHI - 110 001, BY ITS CHAIRMAN.

3.

THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, CENTRAL GST, BANGALORE ZONE, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE - 560 001. 4. THE

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 Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.