Siyawar Sharan Sahay @ S. S Sahai vs. The Union Of INDIA

CWJC/6226/2020HC PatnaGSTCNR BRHC01030373202012 November 2020Bench: MR. JUSTICE DR. ANIL KUMAR UPADHYAY2 pages
AI SummaryRemanded

Held

The Court held that the grievance of the petitioner pertains to the Central Excise Department and is amenable to the Central Administrative Tribunal. Based on the submission of the respondent's counsel and the petitioner's subsequent request, the Court allowed the withdrawal of the writ application. The petitioner was granted liberty to approach the Central Administrative Tribunal. The Court also advised the petitioner to file an appropriate affidavit before the CAT explaining any delay in filing the Original Application, citing the pursuit of remedy in the High Court's writ jurisdiction.

Facts

The petitioner, Siyawar Sharan Sahay, filed a writ application before the Patna High Court. The grievance raised by the petitioner pertained to the Central Excise Department. The counsel for the respondents, Mr. Anshuman Singh, stated that such grievances are amenable to the Central Administrative Tribunal (CAT). Following this submission, the petitioner's counsel, Ms. Shama Sinha, sought permission to withdraw the writ application to approach the appropriate forum, the CAT.

Key Issues

1. Whether the grievance raised by the petitioner against the Central Excise Department is amenable to the jurisdiction of the Central Administrative Tribunal, as per the submissions made by the respondent's counsel. Contentions: Petitioner: The petitioner, through their counsel, sought to withdraw the writ application to approach the Central Administrative Tribunal, implying an acceptance of the respondent's contention regarding the appropriate forum. Revenue/State: The respondent's counsel argued that the grievance of the petitioner is amenable to the Central Administrative Tribunal, suggesting that the High Court may not be the appropriate forum for the specific issue raised.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6226 of 2020 ====================================================== Siyawar Sharan Sahay @ S. S Sahai, Son of Nand Kishor Prasad, Resident of House no. 117, Fhase I, Near S.B.I. Ashyanagar, P.S.- Rajeev Nagar, Disstrict- Patna. ... ... Petitioner/s Versus 1. The Union of India through the Chairman, Central Board of Indirect Taxes, North Block, New Delhi 110001. 2. The Chief Commissioner, Central Goods and Service Tax, 1st Floor, Central Revenue Annexe Building, Virchand Patel Marg, Patna-800001. 3. The Commissioner, CGST, 3rd Floor, Central Revenue Annexe Building, Virchand Patel Marg, Patna 800001. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Ms. Shama Sinha, Advocate For the Respondent/s : Mr. Ansuman Singh, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY

4 12-11-2020 Heard learned counsel for the petitioner and the Central Excise Department.

The grievance of the petitioner pertains to the Central Excise Department and such grievance is amenable to Central Admi

The judgment continues below.

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