Mukesh Kumar Mann S/O Late Shri Ratan Lal Mann vs. Union Of INDIA

CW/17107/2023HC RajasthanGSTCNR RJHC02087368202320 October 2023Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR2 pages
AI SummaryRemanded

Held

The Court directed the tribunal to decide the petitioner's application one way or the other on the next date of hearing, November 1, 2023. The tribunal was explicitly instructed not to grant any further adjournment or indulgence to any party on the prayer for adjournment. The Court reasoned that its earlier order mandated an expeditious decision, and this direction was intended to ensure compliance and prevent further delays. The petition was disposed of at this stage with this specific direction to the tribunal. The Court did not delve into the merits of the petitioner's claim for parity or the substance of the interim order sought, as the focus was on ensuring a timely decision by the tribunal.

Facts

The petitioner, Mukesh Kumar Mann, a Superintendent in the Central Goods and Service Tax and Central Excise Commissionerate, Jaipur, filed a writ petition before the Rajasthan High Court. The petitioner sought parity of treatment and a similar interim order as granted in a previous instance. The High Court had previously directed the tribunal to decide the petitioner's application at the earliest, with the next date for consideration being November 1, 2023. The petitioner's counsel submitted that in the spirit of the Court's earlier order dated September 29, 2023, his application for similar interim relief ought to be granted. However, the case had been adjourned to November 1, 2023.

Key Issues

1. Whether the petitioner is entitled to parity of treatment and a similar interim order as granted in a previous matter, considering the spirit of the Court's earlier direction to decide the application at the earliest? (Question of law) Petitioner's contention: The petitioner argued that his application for parity of treatment and a similar interim order should be granted, aligning with the Court's previous directive for an expeditious decision. He emphasized that the case had been adjourned to November 1, 2023, and in the spirit of the earlier order, his prayer ought to be considered favorably. Respondents' contention: The judgment does not record any specific arguments made by the respondents at this stage.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:31126-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17107/2023 Mukesh Kumar Mann S/o Late Shri Ratan Lal Mann, Aged About 37 Years, R/o Plot No. 37, Radha Krishna Nagar, Mangyawas Road, Mansarovar, Jaipur Presently Posted As Superintendent At The Office Of Central Goods And Service Tax And Central Excise Commissionerate Jaipur Pin Code 302020 Group-B - ----Petitioner Versus

1.

Union Of India, Through Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001. 2. Central Board Of Indirect Taxes And Customs, Through Its Chairman, Department Of Revenue, Ministry Of Finance, North Block, New Delhi-110001. 3. Principal Commissioner Of Cgst And Central Excise (Ccu), Jaipur Zone, Ncr Building, Statue Circle, C-Scheme, Jaipur-302005, Rajasthan.

4.

Mahaveer Prasad Saini, Presently Working As Inspector Through Principal Commissioner Of Cgst Central Excise (Ccu), Jaipur Zone, Ncr Building, Statue Circle, C- Scheme, Jaipur-302005,

5.

Narendra Singh Rathore, Presently Working As Inspector Through Principal Commissioner Of Cgst Central Excise (Ccu), Jaipur Zone, Ncr Building, Statue Circle, C- Scheme, Jaip

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