Shri Anil D Mane vs. Union Of INDIA

WP/15343/2021HC KarnatakaGSTCNR KAHC01027662202126 August 2021Bench: S.SUJATHA,RAVI V HOSMANI3 pages
For Petitioner: SRI. MANGANNAVAR GIRISH BABURAO, ADVOCATEFor Respondent: SMT. RESHMA K. THIMMAIAH, CGC FOR R1 AND SRI.B.PRAMOD, ADVOCATE FOR R2 AND R3
AI SummaryRemanded

Held

The High Court disposed of the writ petition in terms of its earlier order in Writ Petition No. 3938/2021 and connected matters, dated August 11, 2021. This implies that the High Court found the present case to be on similar footing as the aforementioned writ petition. The reasoning would have been that the legal principles and facts in the earlier case were directly applicable to the present dispute, leading to a similar outcome. The operative direction was to dispose of the writ petition in line with the precedent set by the Court in the Anju Kumar Pintu case. No specific issue was left undecided; the entire matter was resolved based on the prior judgment.

Facts

The petitioner, Shri Anil D Mane, an Executive Assistant working in the Central GST department, filed a writ petition before the Karnataka High Court. The petition sought to quash an order dated December 13, 2019, passed by the Central Administrative Tribunal (CAT), Bengaluru Bench, in O.A. No. 170/00890/2019. 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 original application before the CAT and the subject matter of the dispute are not elaborated in this judgment.

Key Issues

The primary issue before the High Court was whether the order dated December 13, 2019, passed by the Central Administrative Tribunal, Bengaluru Bench, in O.A. No. 170/00890/2019, was legally sustainable. The Court had to decide whether to uphold or set aside the CAT's order. Both parties submitted that the issue involved in this writ petition was covered by a previous order of the same High 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). Therefore, the Court did not independently analyze the arguments but relied on the prior judgment.

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.15343/2021 (S-CAT)

BETWEEN:

SHRI ANIL D MANE, S/O DOULAT IRAPPA MANE, AGED ABOUT 36 YEARS, WORKING AS EXECUTIVE ASSISTANT, COMMISSIONER OF CENTRAL GST, NO.71, C.R.BUILDING, CLUB ROAD, BELAGAVI - 590 001. ...PETITIONER

(BY SRI. MANGANNAVAR GIRISH BABURAO, ADVOCATE)

AND:

1.

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

3.

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. THIMMAIAH, 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 INDIA PRAYING TO ISSUE A WRIT

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