Uno Minda Limited vs. Mahesh Chanda Bhardwaj

CCP/1423/2025HC RajasthanGSTCNR RJHC02112919202503 February 2026Bench: SUDESH BANSAL,ANIL KUMAR UPMAN1 pages

AI SummaryDismissed

Facts

The petitioner, Uno Minda Limited, filed a civil contempt petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The petition was directed against Mahesh Chanda Bhardwaj, Additional Commissioner, Anti-Evasion, CGST, Alwar, and the State of Rajasthan through the Deputy Commissioner, Commercial Taxes. The petitioner alleged disobedience of an interim order dated 25.07.2025. However, on 03.02.2026, the learned counsel for the petitioner stated that an order dated 09.01.2026 had been passed by the Additional Commissioner, Anti-Evasion, CGST, Alwar, which rendered the issue of disobedience of the interim order moot. Consequently, the petitioner withdrew the contempt petition.

Held

The Court held that in view of the order dated 09.01.2026, passed by the Additional Commissioner, Anti-Evasion, CGST, Alwar, the issue of disobedience of the interim order dated 25.07.2025 no longer survived. The petitioner, therefore, stated that they did not wish to press the contempt petition. The Court accepted this submission and dismissed the contempt petition as not pressed. No specific findings were made on the merits of the original contempt allegations, as the petition was withdrawn based on subsequent developments.

Key Issues

1. Whether the issue of disobedience of the interim order dated 25.07.2025 survives for consideration in light of the order dated 09.01.2026 passed by the Additional Commissioner, Anti-Evasion, CGST, Alwar? Petitioner's Contention: The petitioner argued that the subsequent order passed by the respondent authority had resolved the issue that formed the basis of the contempt petition, thereby making the contempt proceedings unnecessary. Revenue/State's Contention: The judgment does not record any specific arguments from the respondents. However, the subsequent order passed by the Additional Commissioner, Anti-Evasion, CGST, Alwar, implicitly addressed the matter that was the subject of the interim order.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:4934-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Contempt Petition No. 1423/2025 Uno Minda Limited, Part-A, Plot No. A-111 To 114, Riico Industrial Area, Kahrani, Alwar, Rajasthan, 301019 Through Its Authorized Signatory V Vasudevan S/o S/ Venkataraman Aged About 56 Years, R/o A 107, Tvs Green Hills Apartment, Allappakam New Perungalathur Chennai, Working As Manager Of Finance And Accounts. ----Petitioner Versus 1. Mahesh Chanda Bhardwaj, Additional Commissioner, Anti- Evasion, Central Goods And Services Tax, Commissionerate, A Block, Surya Nagar, Alwar-301001. 2. State Of Rajasthan, Through, Deputy Commissioner, Commercial Taxes, Kar Bhawan, U.i.t. Sector-6, Bhiwadi, Rajasthan-301019. ----Respondents For Petitioner(s) : Ms. Kashvi Katewa for Ms. Priyamvada Joshi For Respondent(s) : HON'BLE MR. JUSTICE SUDESH BANSAL HON'BLE MR. JUSTICE ANIL KUMAR UPMAN

Order 03/02/2026 Learned counsel for petitioner states that in view of passing of the order dated 09.01.2026, passed by the Additional Commissioner, Anit-Evasion, CGST, Alwar, the issue of disobedience of the interim order dated 25.07.2025 no more survives, hence, petitioner does not want to press the contempt petition.

Accordingly, this civil contempt petition is dismissed as not pressed. (ANIL KUMAR UPMAN),J (SUDESH BANSAL),J GAUTAM JAIN /59

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.