The Union Of INDIA vs. Radha Mohan Meena S/O Shri Har Sahay Meena

CW/3533/2023HC RajasthanGSTCNR RJHC02015193202326 April 2023Bench: MANINDRA MOHAN SHRIVASTAVA,ANIL KUMAR UPMAN2 pages

AI SummaryRemanded

Facts

The Union of India and other revenue authorities (Petitioners) filed a writ petition before the Rajasthan High Court challenging an order dated 13.10.2022 passed by the Central Administrative Tribunal (CAT), Jaipur Bench. The CAT had granted status quo ante in favour of the respondent, Radha Mohan Meena, an Inspector in the CGST Commissionerate, Jaipur. The petitioners had filed an application before the CAT for vacating the stay order, but it remained pending. The High Court noted that the original application filed by the respondent before the CAT was scheduled for hearing on 10.05.2023.

Held

The High Court did not comment on the legality or validity of the interim order passed by the Central Administrative Tribunal. The Court acknowledged that the petitioners had approached the High Court because their application for vacating the stay order was kept pending by the Tribunal. The Court found that in all fairness, the Tribunal ought to have decided the application for vacating the stay order at the earliest. Consequently, the High Court directed the Tribunal to hear and decide the matter on the scheduled date of hearing, 10.05.2023, and explicitly stated that no party would be entitled to any adjournment on that date. The writ petition was disposed of with these directions.

Key Issues

1. Whether the Central Administrative Tribunal erred in granting status quo ante without deciding the application for vacating the stay order filed by the petitioners? (Question of law and procedure). The petitioners argued that the Tribunal ought to have decided their application for vacating the stay order promptly, as it was kept pending without reason. The respondent's arguments are not recorded in the judgment. The judgment does not explicitly frame the issues as questions of law or mention specific provisions of GST law or other statutes that were the subject of argument. The core issue revolved around the procedural handling of the interim order by the Tribunal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2023/RJJP/008282] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 3533/2023 1. The Union of India, through Secretary, Ministry of Finance, Government of India, North Block, New Delhi - 110001. 2. Joint Secretary (Admn.) Central Board of Indirect Taxes and Customs (CBIS), Government of India, Ministry of Finance, North Block, New Delhi - 110001. 3. The Chairman, Central Board of Indirect Tax and Customs (Formerly Known As CBES) North Block, Ministry of Finance, New Delhi - 110001. 4. The Chief Commissioner, CGST And Central Excise (Jaipur Zone), NCRB, Statue Circle, Jaipur Zone, Jaipur (Raj.) 302005. 5. The Principal Commissioner, CGST and Central Excise (Jaipur Zone), NCRB, Statue Circle, Jaipur Zone, Jaipur (Raj.) 302005. ----Respondents/Petitioners Versus Radha Mohan Meena S/o Shri Har Sahay Meena, aged about 36 years, R/o Village Birajpura, Post- Toda Bhata, Tehseel- Bassi, District - Jaipur, Rajasthan, presently working as Inspector (Group-B, Executive Non-Gazetted) in the o/o CGST Commissionerate, Jaipur Mob. No. 7715074450, Email- rmmeena1986@gmail.com ----Applicant/Respondent For Petitioners : Mr. R.D. Rastogi, Additional Solicitor General with Mr. Kinshuk Jain, Senior Standing Counsel-CGST; Mr. C.S. Sinha Advocate; Mr. Vaibhav Jeswani Advocate; Mr. Jay Upadhyay Advocate. For Respondent : Mr. Brajesh Kumar Jatti Advocate. HON'BLE THE ACTING CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE ANIL KUMAR UPMAN

Order 26/04/2023

[2023/RJJP/008282] (2 of 2) [CW-3533/2023] This writ petition has been filed against order dated 13.10.2022 passed by the Central Administrative Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as ‘the Tribunal’) by which status-quo ante has been granted by the Tribunal. After being apprised that the original application filed by the respondent itself is coming up for hearing before the Tribunal on 10.05.2023, we are not inclined to comment on the legality and validity of the interim order. It appears that the petitioners approached this Court because even though they had moved application for vacating stay order before the Tribunal, the same was kept pending by the Tribunal without any reason. In all fairness, the Tribunal ought to have decided the application for vacating stay order at the earliest. Be that as it may, as the matter is coming up for hearing before the Tribunal on 10.05.2023, the Tribunal is directed to hear and decide the matter. None of the parties before the Court shall be entitled to any adjournment on the date fixed of hearing. Writ petition is, accordingly, disposed off.

(ANIL KUMAR UPMAN),J (MANINDRA MOHAN SHRIVASTAVA),ACTING CJ MANOJ NARWANI /45

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.