Shri. Gajendra V vs. Union Of INDIA

Held

The High Court disposed of the writ petition in terms of its previous order in Writ Petition No. 3938/2021 and connected matters, dated August 11, 2021. The specific findings or reasoning of the prior judgment were not detailed in this order, but it was accepted by both parties that the present case was covered by it. The operative direction was to dispose of the writ petition in a similar manner as the aforementioned writ petition. No specific amount in dispute was mentioned, nor were any specific GST provisions discussed in this particular order, other than the general context of Central Tax.

Facts

The petitioner, Shri. Gajendra V., an Executive Assistant Commissioner of Central Tax, filed a writ petition before the Karnataka High Court. The petition challenged an order dated December 13, 2019, passed by the Central Administrative Tribunal (CAT), Bengaluru Bench, in O.A. No. 170/01070/2019. The petitioner sought to set aside this CAT order. The respondents were the Union of India, the Central Board of Excise & Customs (CBEC) & GST, and the Principal Chief Commissioner of Central Tax, Bangalore.

Key Issues

1. Whether the order dated December 13, 2019, passed by the Central Administrative Tribunal in O.A. No. 170/01070/2019 is liable to be set aside? The petitioner argued for setting aside the CAT order. The respondents did not record any specific arguments in the judgment, but their counsel appeared. The parties' counsel jointly 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 August 11, 2021 (Anju Kumar Pintu and Others v/s Union of India and others).