Shri Bopanna G N vs. Union Of INDIA
Held
The Court held that both parties submitted that the issue involved in the writ petition was covered by a previous order of the High Court in Writ Petition No. 3938/2021 and connected matters, dated August 11, 2021. Recording these submissions, the Court disposed of the present writ petition in terms of the order passed in Writ Petition No. 3938/2021. The reasoning is based entirely on the consensus between the parties that the matter was already decided by a prior judgment of the same Court. The operative direction was to dispose of the writ petition in terms of the aforesaid order. No specific findings on the merits of the original dispute before the Tribunal were made, as the decision was based on the parties' agreement. All pending interlocutory applications were also disposed of accordingly.
Facts
The petitioner, Shri. Bopanna G N, an Executive Assistant working at the Commissioner of Central Tax Audit II, Bengaluru, filed a writ petition before the Karnataka High Court. The petitioner challenged an order dated December 13, 2019, passed by the Central Administrative Tribunal, Bengaluru Bench, in O.A. No. 170/00888/2019. The respondents were the Union of India, the Central Board of Excise & Customs (CBEC) & GST, and the Principal Chief Commissioner of Central Tax, Bangalore. The specific nature of the dispute before the Tribunal and the amount in dispute, if any, are not detailed in this High Court order. The procedural history leading to the High Court's decision is that both parties submitted that the issue was covered by a previous order of the High Court in Writ Petition No. 3938/2021 and connected matters, dated August 11, 2021.
Key Issues
1. Whether the issue involved in the present writ petition is covered by the order of this Court in Writ Petition No. 3938/2021 and connected matters, dated August 11, 2021 (Anju Kumar Pintu and Others v/s Union of India and others)? Petitioner's Argument: The petitioner, through their counsel, submitted that the issue in this writ petition is covered by the aforementioned order of this Court. They sought disposal of the matter in similar terms as the cited case. Revenue/State's Argument: The respondents, through their respective counsel, also submitted that the issue involved in this writ petition is covered by the order of this Court in Writ Petition No. 3938/2021 and connected matters, dated August 11, 2021. They agreed to dispose of the matter in similar terms.
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1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 26TH DAY OF AUGUST, 2021
PRESENT
THE HON’BLE MRS. JUSTICE S. SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI
W.P.No.13915/2021 (S-CAT)
BETWEEN:
SHRI.BOPANNA G N, S/O SRI. G C NACHAPPA, AGED ABOUT 30 YEARS, WORKING AS EXECUTIVE ASSISTANT, COMMISSIONER OF CENTRAL TAX AUDIT II, JSS TOWERS, 100 FEET RING ROAD, BANASHANKARI 3RD STAGE, BENGALURU - 560 085. ...PETITIONER
(BY SRI. MANGANNAVAR GIRISH BABURAO, ADVOCATE)
AND:
UNION OF INDIA
REP. BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK,
NEW DELHI - 110 001. 2. CENTRAL BOARD OF EXCISE &
CUSTOMS (CBEC) & GST
BY ITS CHAIRMAN,
NORTH BLOCK,
NEW DELHI - 110 001. 2
THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, BANGALORE
P.B. NO.5400,
CENTRAL REVENUE BUILDING,
QUEEN'S ROAD,
BENGALURU - 560 001. ...RESPONDENTS
(BY SRI.NAGARAJ HEGDE, CGC FOR R1 AND SRI.B.PRAMOD, ADVOCATE FOR R2 AND R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF IND
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