Shri. Dibyendu Dutta 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). Based on the submissions of learned counsel for both parties, the Court decided to dispose of the writ petition in similar terms as the aforementioned precedent. The reasoning is that the legal question has already been adjudicated by the High Court in a similar case, and consistency in judicial pronouncements is paramount. Therefore, the Court did not independently analyze the facts or legal arguments specific to this case but relied on the prior ruling. The operative direction was to dispose of the writ petition in terms of the order in Writ Petition No. 3938/2021.
Facts
The petitioner, Shri Dibyendu Dutta, an Executive Assistant in the Central Tax department, filed a writ petition before the Karnataka High Court. He sought to quash an order dated 13.12.2019 passed by the Central Administrative Tribunal (CAT), Bengaluru Bench, in O.A. No. 170/00974/2019. 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 details of the CAT order or the dispute before it are not elaborated in the provided judgment text. The writ petition was filed under Articles 226 and 227 of the Constitution of India.
Key Issues
1. Whether the order dated 13.12.2019 passed by the Central Administrative Tribunal, Bengaluru Bench, in O.A. No. 170/00974/2019 is liable to be set aside? The petitioner sought a writ of certiorari to quash this order. The petitioner's argument is that the CAT order is erroneous and should be annulled. The respondents' argument is not recorded in the judgment. However, both parties submitted that the issue involved in this writ petition 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). This implies that the respondents likely argued that the CAT order was in line with established legal principles as per the cited 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.15444/2021 (S-CAT)
BETWEEN:
SHRI DIBYENDU DUTTA, S/O KESHAB CHANDRA DUTTA, AGED ABOUT 34 YEARS, WORKING AS EXECUTIVE ASSISTANT, COMMISSIONER OF CENTRAL TAX, BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, TTMC BMTC BUS STAND BUILDING, BANASHANKARI, BENGALURU - 560070. ...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 ART
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