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M/S Meghdoot Logistics vs. Mr G C Sudhir

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CCC/577/2020HC KarnatakaGSTCNR KAHC01035508202022 February 2021Bench: ABHAY SHREENIWAS OKA (CJ),SACHIN SHANKAR MAGADUM4 pages

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Cause title — parties, addresses and appearances
- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF FEBRUARY, 2021 PRESENT THE HON’BLE MR.ABHAY S. OKA, CHIEF JUSTICE AND THE HON’BLE MR.JUSTICE SACHIN SHANKAR MAGADUM C.C.C NO.577 OF 2020 (CIVIL) BETWEEN: M/S. MEGHDOOT LOGISTICS HAVING ITS REGISTERED OFFICE AT KHASRA No.108/423 VILLAGE KHERA KALAN DELHI, NORTH WEST DELHI DELHI – 110 082 REPRESENTED BY TIS PROPRIETOR MR. TILOK CHAND JAIN ... COMPLAINANT (BY SHRI ARVIND KAMATH, SENIOR ADVOCATE FOR M/S. KAMATH AND KAMATH, ADVOCATES) AND: 1. MR.G.C.SUDHIR COMMERCIAL TAX OFFICER (ENFORCEMENT – 24) SOUTH ZONE, 3RD FLOOR VTK-2, B BLOCK, VIVEKANAGAR KORAMANGALA BENGALURU – 560 047 2. MR.N.H.MARUTHI COMMECIAL TAX OFFICER (ENFORCEMENT – 06) SOUTH ZONE, 3RD FLOOR VTK-2, B BLOCK, VIVEKANAGAR KORAMANGALA BENGALURU – 560 047 - 2 - 3. MR.MADHU KUMAR COMMERCIAL TAX OFFICER (ENFORCEMENT – 20) SOUTH ZONE, 3RD FLOOR VTK-2, B BLOCK VIVEKANAGAR KORAMANGALA BENGALURU – 560 047 4. MR.A.MURTHY COMMERCIAL TAX OFFICER (ENFORCEMENT – 30) SOUTH ZONE, 3RD FLOOR VTK-2, B BLOCK VIVEKANAGAR KORAMANGALA BENGALURU – 560 047 ... ACCUSED 5. STATE OF KARNATAKA REPRESENTED BY UNDER SECRETARY TO GOVERNMENT FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU – 560 001 ... RESPONDENT No.5 (IMPLEADED VIDE ORDER DATED 15.12.2020) (BY SHRI VIKRAM HUILGOL, AGA) --- THIS CCC IS FILED UNDER ARTICLE 215 OF THE CONSTITUTION OF INDIA READ WITH SECTIONS 11 AND 12 OF THE CONTEMPT OF COURTS ACT, 1971 PRAYING TO INITIATE CONTEMPT PROCEEDINGS AND PUNISH THE ACCUSED FOR GROSS DISOBEDIENCE OF THE INTERIM ORDER DATED 30.09.2020 PASSED IN W.P. No.10250/2020 c/w 10254/2020, 10259/202 AND 10277/2020 (WP-RES) AND ETC. THIS CCC COMING ON FOR ORDERS THROUGH VIDEO CONFERENCING THIS DAY, CHIEF JUSTICE MADE THE FOLLOWING: - 3 -

ORDER The affidavits of the accused are taken on record.

2.

We have perused the final order passed in Writ Petition No.10259 of 2020. Therefore, the order dated 30th September 2020 of which breach is alleged has merged with the said final order. A perusal of the final order passed on 4th January 2021 will show that there is no outer limit prescribed for passing the order under Section 129 (3) of the Goods and Services Tax Act, 2017. In fact, the direction to supply the incriminating documents which is contained in the order dated 30th September 2020 has undergone a modification in the form of paragraph 8 of the final order dated 4th January 2021. 3. The contempt juri iction is always discretionary. In view of the final order passed in the writ petition and considering the nature of the final order, this is not a fit case where further action under the Contempt of Courts Act, 1971 should be taken on the basis of the interim order.

4.

If there is breach of the final order, it is for the complainant to take out appropriate proceedings in accordance with law. We make it clear that we have made no adjudication on the question whether the final order has been complied with.

5.

Subject to what is observed above, the contempt petition is disposed of. CHIEF JUSTICE JUDGE

AHB

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