Shri Vishwa Deep Singh vs. Union Of INDIA
Held
The Court held that 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 11.08.2021 (Anju Kumar Pintu and Others v/s Union of India and others). Consequently, the writ petition was disposed of in terms of the aforesaid order. The reasoning is based on the consensus between the parties that the precedent case squarely addresses the matter at hand. The operative direction was to dispose of the writ petition in similar terms as the cited judgment. No specific issue was left undecided; rather, the entire matter was resolved by applying the established precedent.
Facts
The petitioner, Shri Vishwa Deep Singh, an Executive Assistant working in the Commissioner of Central Tax, Bangalore North Commissionerate, filed a writ petition before the Karnataka High Court. The petition sought to quash an order dated 13.12.2019 passed by the Central Administrative Tribunal (CAT), Bengaluru Bench, in O.A.No.170/00951/2019. 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 CAT and the amount in dispute, if any, are not detailed in the judgment. The procedural history leading to the CAT order is also not elaborated.
Key Issues
1. Whether the order dated 13.12.2019 passed by the Central Administrative Tribunal, Bengaluru Bench, in O.A.No.170/00951/2019 is liable to be set aside? The petitioner argued for the quashing of the CAT order. The respondents, Union of India and others, did not present any specific arguments in this judgment. The judgment states that both parties submitted that the issue involved is covered by a previous order of the High Court in Writ Petition No.3938/2021 and connected matters, dated 11.08.2021 (Anju Kumar Pintu and Others v/s Union of India and others). Therefore, the specific legal arguments or contentions of the petitioner before the High Court, beyond seeking to set aside the CAT order, are not explicitly detailed, nor are the respondents' arguments, other than their agreement on the applicability of the precedent.
AI-generated summary — verify with the full judgment below
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.13827/2021 (S-CAT)
BETWEEN:
SHRI VISHWA DEEP SINGH, S/O SRI. RAJ NARAYAN SINGH, AGED ABOUT 34 YEARS, WORKING AS EXECUTIVE ASSISTANT, COMMISSIONER OF CENTRAL TAX, BANGALORE NORTH COMMISSIONERATE, NO.59, GROUND FLOOR, HMT BHAVAN, BELLARY ROAD BENGALURU - 560 032. ...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
The judgment continues below.
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