Dhanpat Singh Dugar vs. Superintendent Of CGST And Cx, Range-Ii, Bally - Ii, Division And Ors
Facts
The petitioner, Dhanpat Singh Dugar, has filed a writ petition (WPA 3842 OF 2024) before the High Court. The respondents are the Superintendent of CGST & CX, Range – II, Baly – II Division & Ors. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The matter is before the High Court for final adjudication, and the court has directed the respondents to file an affidavit-in-opposition within four weeks, followed by a reply from the petitioner within two weeks. The case is listed for final hearing in the monthly list of June 2024.
Held
The Court held that there is no scope for passing any interim order in the present matter at this stage. The issues involved in the writ petition require further pleadings from the respondents for final adjudication. The Court reasoned that a complete understanding of the facts and arguments from both sides is necessary before any interim relief can be considered. The ratio decidendi is that in writ petitions where the merits of the case are yet to be fully explored through affidavits, interim orders are generally not granted. The operative direction is for the respondents to file an affidavit-in-opposition within four weeks, and for the petitioner to file a reply within two weeks thereafter. The matter is to be listed for final hearing in June 2024. No issues were expressly left undecided, but the core issue of granting interim relief was decided against the petitioner for the present.
Key Issues
1. Whether an interim order can be passed in the present writ petition, considering the stage of the proceedings and the need for further pleadings. Petitioner's Contention: The petitioner seeks an interim order, the nature of which is not specified in the judgment. The court's decision to require affidavits suggests the petitioner's request for immediate relief was not granted. Revenue's Contention: The CGST authorities are represented, and the court has directed them to file an affidavit-in-opposition, indicating they will present their arguments and defense after the petitioner's initial filing.
AI-generated summary — verify with the full judgment below
WPA 3842 OF 2024 19.03.2024
Sl no. 19
Dhanpat Singh Dugar Ct no. 2
- Vs - P.M.
Superintendent of CGST & CX, Range – II, Baly – II Division & Ors.
Mr. Joy Ranjan Dhar, Mr. Debanuj Basu Thakur
… for the petitioner
Mr. Bhaskar Prosad Banerjee,
Mr. Tapan Bhanja
... for CGST authorities.
Heard learned advocates appearing for the parties and considering the facts and circumstances of the case and submission of the parties I am of the view that there is no scope of passing any interim order in the matter and the issue involved in this writ petition requires affidavit from the respondent for final adjudication. Let the respondents file affidavit-in-opposition within four weeks, petitioners to file reply thereto, if any, within two weeks thereafter. List this matter for final hearing in the monthly list of June, 2024. At the time of hearing, parties should be ready with the short written notes of arguments.
(Md. Nizamuddin, J.)
The judgment continues below.
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