M/S. Bushrah Export House Thru. Its Sole Prop. Syed Asif Ali And Another vs. Shri Sanjay Rathi, The Prin. Commissioner Of CGST And Central Excise, GST Bhawan, Lko. And Another
Facts
The petitioners, M/s. Bushrah Export House and its proprietor Syed Asif Ali, filed a contempt application (Civil) No. 2973 of 2022. This application was based on an order passed by the writ court on September 5, 2022, in Writ C No. 29052 of 2021. However, the High Court later stayed the writ court's order of September 5, 2022, through an order dated January 17, 2023, passed in Special Appeal Defective No. 20 of 2023. The contempt petition was filed against Shri Sanjay Rathi, the Principal Commissioner of CGST and Central Excise, Lucknow, and another.
Held
The Court held that the contempt petition is disposed of. The reasoning is that the writ court's order, which formed the basis of the contempt application, has been stayed by a subsequent order of the High Court in a Special Appeal. Therefore, the contempt proceedings cannot continue as there is no operative order to be enforced. The Court granted liberty to the petitioners to move a revival application in the contempt petition after the final outcome of the Special Appeal Defective No. 20 of 2023 is decided. This implies that the contempt petition is kept in abeyance pending the resolution of the Special Appeal.
Key Issues
1. Whether the contempt petition is maintainable in light of the stay order passed by the High Court in the Special Appeal. Petitioner's Contention: The petitioners likely argued that the contempt petition should proceed as it was filed based on a valid writ court order. They would have sought to enforce the original writ court order. Revenue/State's Contention: The opposite parties, represented by the Principal Commissioner of CGST, would have argued that the contempt petition is rendered infructuous or premature due to the stay order granted by the High Court in the Special Appeal. They would have submitted that no contempt could be committed for non-compliance with an order that has been stayed.
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Neutral Citation No. - 2024:AHC-LKO:17212
Court No. - 19 Case :- CONTEMPT APPLICATION (CIVIL) No. - 2973 of 2022 Applicant :- M/S. Bushrah Export House Thru. Its Sole Prop. Syed Asif Ali And Another Opposite Party :- Shri Sanjay Rathi, The Prin. Commissioner Of Cgst And Central Excise, Gst Bhawan, Lko. And Another Counsel for Applicant :- Vibhanshu Srivastava,Shishir Yadav Hon'ble Shree Prakash Singh,J. It has been informed by the learned counsel for the petitioners that the order passed by the writ court dated 05-09-2022 in Writ C No. 29052 of 2021, has been stayed by this court vide order dated 17-01-2023 passed in Special Appeal Defective No. 20 of 2023. In view of aforesaid, this contempt petition is disposed of with liberty to the petitioners to move revival application in this contempt petition after final outcome of the Special Appeal Defective No. 20 of 2023. Order Date :- 26.2.2024 AKS ANUJ KRISHNA SRIVASTAVA High Court of Judicature at Allahabad, Lucknow Bench
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