Haldia Petrochemicals Limited vs. Assistant Commissioner CGST And Cx Haldia Division, Haldia Commissionerate And Ors
Held
The Court held that no cause for contempt survives in the facts and circumstances of the case against the alleged contemnor. The reasoning was that the action taken by the alleged contemnor was in compliance with the order of the High Court. The Court further stated that if the petitioner is still aggrieved by the action taken in compliance with the court's order, this would give rise to a fresh cause of action. The petitioner is free to agitate this fresh cause of action by initiating any appropriate proceeding before the appropriate forum in accordance with law. The Court therefore disposed of the contempt application by dropping the contempt proceedings.
Facts
The petitioner, Haldia Petrochemicals Ltd., filed a contempt application (CPAN 399 of 2024) in the High Court against Sri Brajesh Kumar Mishra, Assistant Commissioner, CGST & CX, Haldia-II Division, and another. The contempt application was filed in connection with WPA 4249 of 2022. The court noted that both parties were present. The court considered the submissions made by the parties regarding the alleged violation of a previous order.
Key Issues
1. Whether a cause for contempt survives against the alleged contemnor in the facts and circumstances of the case, considering the action taken by the alleged contemnor was in compliance with the order of the Court. Petitioner's Argument: The petitioner initiated the contempt proceedings alleging violation of a court order. Revenue/State's Argument: The revenue authority argued that their actions were taken in compliance with the court's order, thus negating the contempt. The judgment does not explicitly record separate arguments from the revenue authority beyond stating their presence and the court's consideration of their submissions.
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2024 Assistant Commissioner, CGST & CX, Haldia-II Division, Haldia Commissionerate & Anr. Mr. Agnibesh Sengupta, Mr. H. Gangopadhyay. … For the Petitioner. Mr. K. K. Maiti, Mr. Tapan Bhanja. ……for the CGST authority.
Both the parties are present. Considering the submission of the parties I am of the view that no cause for contempt survives in the facts and circumstances of the case against the order alleged to have been violated. If petitioner is still aggrieved by the action of the alleged contemnor which has been taken in compliance of the order of this Court, this will give rise to a fresh cause of action which petitioner is free to agitate by initiating any appropriate proceeding before the appropriate forum in accordance with law. Accordingly, this contempt application being CPAN 399 of 2024 is disposed of by dropping the contempt proceeding. ( Md. Nizamuddin, J.)
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The judgment continues below.
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