Union Of INDIA And 2 Ors vs. Piyush Choudhary

WP(C)/7461/2022HC GauhatiGSTCNR GAHC01023363202222 November 2022Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA3 pages
AI SummaryDismissed

Held

The High Court declined to exercise its writ jurisdiction under Articles 226 and 227 of the Constitution of India. The Court reasoned that since the Central Administrative Tribunal, in its interim order dated 20.05.2022, had explicitly granted liberty to the respondent to seek modification or vacation of that order, it was more appropriate for the petitioners to pursue that avenue. The Court held that entertaining the writ petition at this stage would not be fitting, and the matter should be allowed to proceed before the Tribunal. The Court's decision was based on the principle of allowing the statutory forum to address the issues first, especially when it has provided a mechanism for modification or vacation of its own orders. The Court also stated that the disposal of the petition would not prejudice the rights of either party before the Tribunal.

Facts

The petitioners, Union of India and two other revenue authorities, have challenged an interim order dated 20.05.2022 passed by the Central Administrative Tribunal (CAT), Guwahati Bench, in O.A. No. 111/2020. The respondent is Piyush Choudhary, an Intelligence Officer with the Directorate General of Goods and Service Tax Intelligence (DGGI). The proceedings before the Tribunal were pending. The impugned order was an interim one, and the revenue authorities had accepted notice. The Tribunal had granted liberty to the respondent to seek modification or vacation of the interim order.

Key Issues

1. Whether the High Court should exercise its writ jurisdiction under Articles 226 and 227 of the Constitution of India to interfere with an interim order passed by the Central Administrative Tribunal when the Tribunal itself has granted liberty to the parties to seek modification or vacation of that order. Petitioner's contention: The petitioners argued that the High Court should entertain their petition challenging the interim order. However, the judgment does not explicitly detail their arguments beyond seeking intervention. Respondent's contention: The respondent's arguments are not recorded in the judgment. The Tribunal had granted liberty to the respondent to seek modification/vacation of the interim order.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page No.# 1/3 GAHC010233632022 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/7461/2022 UNION OF INDIA AND 2 ORS THROUGH THE SECRETARY TO THE GOVT. OF INDIA, REVENUE DEPARTMENT, MINISTRY OF FINANCE, NEW DELHI- 110001. 2: THE CHIEF COMMISSIONER CGST AND CUSTOMS GUWAHATI ZONE GST BHAWAN 5TH FLOOR KEDAR ROAD GUWAHATI- 781001. 3: THE JOINT COMMISSIONER O/O THE CHIEF COMMISSIONER CGST AND CUSTOMS GUWAHATI ZONE GST BHAWAN 5TH FLOOR KEDAR ROAD GUWAHATI- 781001 VERSUS PIYUSH CHOUDHARY S/O- BALWANT SINGH CHOUDHARY, INTELLIGENCE OFFICER, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE (DGGI), Page No.# 2/3 GUWAHATI ZONE UNIT, HOUSE NO. 77, ROOPKONWAR JYOTI PRASAD AGARWAL ROAD, OPP. SRIMANTA SANKARDEV KALASHETRA, P.O.- PANJABARI, GUWAHATI- 781037, ASSAM. Advocate for the Petitioner : MR. S C KEYAL Advocate for the Respondent : BEFORE HONOURABLE THE CHIEF JUSTICE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
23.11.

2022 (R.M. Chhaya, CJ.)

Heard Mr. S.C. Keyal,

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