Vidyut Majdoor Kalyan Samiti vs. Mohd. Shadaab , Assistant Vice President Legal, Goods And Services Tax And Another

CAPL/1785/2021HC AllahabadGSTCNR UPHC01074215202116 May 20212 pages

AI SummaryRemanded

Facts

The petitioner, Vidyut Majdoor Kalyan Samiti, had previously filed Writ Tax No. 638 of 2020. By an order dated January 18, 2021, this Court directed the respondents to restore the petitioner's GST registration on the GST Portal within ten days of receiving a copy of the order. The petitioner submitted a certified copy of this order to the opposite parties. However, the petitioner alleges that the opposite parties have wilfully failed to comply with the Court's order, leading to the present contempt application. The opposite parties are Mohd. Shadaab, Assistant Vice President Legal, Goods And Services Tax, and another.

Held

The Court prima facie found that a case of contempt has been made out against the opposite parties for their wilful non-compliance with the order dated January 18, 2021. However, considering the facts and circumstances, the Court decided to grant one more opportunity to the opposite parties to comply with the earlier writ court's order. The opposite parties are directed to comply with the order within six weeks from the date of production of a copy of the present order. The Court also outlined a procedure for serving the order and ensuring compliance, including the submission of envelopes by the applicant and the subsequent dispatch and intimation of compliance by the office and the opposite parties. The application is disposed of at this stage with liberty to the applicant to move a fresh application if the order is not complied with within the stipulated time.

Key Issues

1. Whether the respondents have wilfully failed to comply with the order dated January 18, 2021, passed in Writ Tax No. 638 of 2020, thereby committing civil contempt under Section 12 of the Contempt of Courts Act, 1971? Petitioner's Contention: The petitioner argued that a certified copy of the Court's order was duly submitted to the opposite parties for compliance. Despite this, the respondents have deliberately not complied with the order, constituting a wilful disobedience and thus, contempt of court. The petitioner seeks punishment for the opposite parties under the Contempt of Courts Act, 1971. Revenue/State's Contention: The judgment does not record any specific arguments or contentions made by the opposite parties in response to the contempt application at this stage. The Court has prima facie found a case of contempt made out.

Sections Cited

Section 12

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Court No. - 36 Case :- CONTEMPT APPLICATION (CIVIL) No. - 1785 of 2021 Applicant :- Vidyut Majdoor Kalyan Samiti Opposite Party :- Mohd. Shadaab , Assistant Vice President Legal, Goods And Services Tax And Another Counsel for Applicant :- Praveen Kumar,Aniket Gupta Hon'ble Mahesh Chandra Tripathi,J. Heard Sri Praveen Kumar, learned counsel for the applicant. By order dated 18.1.2021 passed in Writ Tax No. 638 of 2020 filed by the applicant, this Court directed as under: "Accordingly, the writ petition is liable to be and is hereby, allowed. The respondents are directed to restore petitioner's GST registration on the GST Portal, forthwith not later than ten days from the date a copy of this order is filed before them. All the respondents are directed to cooperate amongst themselves to ensure compliance of this order. " Learned counsel for the applicant submits that a certified copy of the aforesaid order was submitted for compliance before the opposite parties but they have wilfully not complied with the order and, thus, have committed civil contempt liable for punishment under Section 12 of the Contempt of Courts Act, 1971. Prima facie a case of contempt has been made out. However, considering the facts and circumstances of the case, one more opportunity is afforded to the opposite parties to comply with the aforesaid order of the writ Court within six weeks from the

date of production of a copy of this order. The applicant shall supply a duly stamped registered envelope addressed to the opposite parties and another self-addressed stamped envelope to the office within one week from today. The office shall send a copy of this order along with the self- addressed envelope of the applicant with a copy of contempt application to the opposite parties within one week thereafter and keep a record thereof. The opposite parties shall comply with the directions of the writ court and intimate the order to the applicant through the self- addressed envelope within a week thereafter.

With the aforesaid observations, this application is disposed of at this stage with liberty to the applicant to move a fresh application, if the order is not complied with by the opposite parties within the stipulated time as aforementioned. The party shall file computer generated copy of such order downloaded from the official website of High Court Allahabad, self attested by the applicant alongwith a self attested identity proof of the said person (preferably Aadhar Card) mentioning the mobile number to which the said Aadhar Card is linked. The concerned Authority/Official shall verify the authenticity of such computerised copy of the order from the official website of High Court Allahabad and shall make a declaration of such verification in writing. Order Date :- 17.5.2021 A.K.Srivastava

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