Rajesh Kumar Singh vs. Union Of INDIA And 2 Ors
Held
The Court has disposed of the Interlocutory Application (I.A. No. 110/2020) in view of an order passed on the same day, June 23, 2020, in the main Writ Petition (Civil) No. 8839/2019. The specific findings or reasoning behind the disposal of the I.A. or the order in the main writ petition are not elaborated upon in this excerpt. Consequently, the ratio decidendi for this specific order cannot be determined from the provided text. No operative directions are detailed, nor are any issues expressly left undecided. The judgment simply notes that the application stands disposed of.
Facts
This matter involves an Interlocutory Application (I.A. No. 110/2020) filed in Writ Petition (Civil) No. 8839/2019 before the Gauhati High Court. The applicant is Rajesh Kumar Singh, a Superintendent in the CGST and CX, Dhubri (Bongaigaon) Division. The respondents are the Union of India, the Chief Commissioner of Goods and Services Tax and Customs, Guwahati Zone, and the Office of the Commissioner (Audit), Central Excise, Customs and Service Tax, Guwahati. The judgment indicates that the I.A. has been disposed of in view of an order passed on the same day in the main writ petition, WP(C) 8839/2019. No specific details regarding the tax period, amount in dispute, or the specific order/action under challenge are provided in this excerpt.
Key Issues
The provided excerpt does not detail the specific issues that the Court had to decide in this Interlocutory Application or the main Writ Petition. It only states that the I.A. was disposed of in view of an order passed in WP(C) 8839/2019. Therefore, the questions of law or mixed law and fact, the provisions of law they turn on, and the arguments presented by the petitioner (Rajesh Kumar Singh) and the respondents (Union of India and others) are not recorded in this judgment excerpt. No authorities, circulars, or precedents relied upon by either side are mentioned.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010282742019
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No.: I.A.(Civil) 110/2020 1:RAJESH KUMAR SINGH S/O LATE G. SINGH SUPERINTENDENT DHUBRI (BONGAIGAON) DIVISION OF CGST AND CX GUWAHATI PIN VERSUS 1:UNION OF INDIA AND 2 ORS THROUGH THE SECY TO THE GOVT. OF INDIA REVENUE DEPTT. MINISTRY OF FINANCE NEW DELHI 110001 2:THE CHIEF COMMISSIONER GOODS AND SERVICES TAX AND CUSTOMS GUWAHATI ZONE GST BHAWAN 5TH FLOOR KEDAR ROAD GUWAHATI 781001 3:OFFICE OF THE COMMISSIONER (AUDIT) CENTRAL EXCISE CUSTOM AND SERVICE TAX GUWAHATI SETHI TRUST BUILDING 3RD FLOOR G.S. ROAD BHANGAGARH GUWAHATI 781005
Page No.# 2/2 Counsel for the Applicant(s) : Mr. S. C. Keyal, Asstt. Solicitor General of India Counsel for the Respondent(s) : Mr. S. Dutta, Senior Advocate
BEFORE HON’BLE THE CHIEF JUSTICE MR. AJAI LAMBA HON’BLE MR. JUSTICE SOUMITRA SAIKIA
2020: (Ajai Lamba, CJ)
The Court proceedings have been conducted th
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.