Shri Jay Prakash Singh vs. Union Of INDIA
Held
The Court noted the submissions made by the learned counsel for both parties. Both sides agreed that the issue in the present writ petition was covered by the 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). Consequently, the Court decided to dispose of the present writ petition in terms similar to the aforementioned order. The operative direction was to dispose of the writ petition in terms of the cited judgment. No specific findings on the merits of the petitioner's original challenge before the CAT were recorded, as the matter was decided based on the submission of covered issue. No issue was expressly left undecided.
Facts
The petitioner, Shri Jay Prakash Singh, an Executive Assistant working in the Central GST & Customs office, filed a writ petition before the Karnataka High Court. The petition challenged an order dated 13.12.2019 passed by the Central Administrative Tribunal, Bengaluru Bench, in O.A.No.170/00772/2019. 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 petitioner sought to set aside the CAT's order. The specific tax period and amount in dispute are not recorded in the judgment. The procedural history involves the petitioner filing an Original Application before the CAT, which was dismissed by the impugned order.
Key Issues
1. Whether the order dated 13.12.2019 passed by the Central Administrative Tribunal, Bengaluru Bench, in O.A.No.170/00772/2019 is liable to be set aside. The petitioner argued that the CAT's order was erroneous and sought its annulment. The respondents, through their counsel, submitted that the issue involved in the writ petition is covered by a previous 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). They contended that the writ petition should be disposed of in similar terms as that earlier judgment. No specific legal provisions were explicitly argued or relied upon by either side in the provided text, other than the general reliance on the precedent of the High Court's earlier order.
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.15586/2021 (S-CAT)
BETWEEN:
SHRI JAY PRAKASH SINGH, S/O DHANESHWAR SINGH, AGED ABOUT 36 YEARS, WORKING AS EXECUTIVE ASSISTANT, O/O PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, R/AT SHIG-B-09-131, CENTRAL GST & CUSTOMS QRS, 5TH PHASE, YELAHANKA NEW TOWN BANGALORE - 560 065. ...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 SMT. RESHMA K. THAMMAIAH, CGC FOR R1 AND SRI.B.PRAMOD, ADVOCATE FOR R2 AND R3)
THIS WRIT PETITION IS FILED UNDER
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