Central Board Of Excise And Customs And 4 Ors. vs. Jayanta Dey And 9 Ors.
Held
The Court agreed with the observations made by the Central Administrative Tribunal and found no need for further clarification. The Court held that it is open for the petitioners to consider the observations made by the Apex Court in the case of Sh. K. Meghachandra Singh (Supra), specifically paragraphs 34 to 40, while deciding the issue before them. The Court did not find any merit in the petitioners' contention that specific directions were lacking. The ratio decidendi is that when a Tribunal refers to a binding precedent, it is incumbent upon the parties to consider the relevant parts of that precedent in their subsequent actions, and the High Court will not interfere if the Tribunal's order is otherwise sound and considers the precedent.
Facts
The petitioners, the Central Board of Excise and Customs and other revenue authorities, have challenged an order dated 20.02.2020 passed by the Central Administrative Tribunal, Guwahati Bench, in Original Application No. 040/00215/2016. The petitioners stated that they do not dispute the observations made by the Tribunal. However, they contended that the Tribunal should have provided specific directions, referencing paragraphs 34 to 40 of the Supreme Court's decision in Sh. K. Meghachandra Singh & Ors. Vs. Ningam Siro & Ors. The respondents argued that the Tribunal had already considered the entire judgment of Sh. K. Meghachandra Singh, rendering further clarification unnecessary.
Key Issues
1. Whether the Central Administrative Tribunal, in its order dated 20.02.2020, failed to provide specific directions as mandated by the Supreme Court in Sh. K. Meghachandra Singh & Ors. Vs. Ningam Siro & Ors. (2020) 5 SCC 689, particularly concerning paragraphs 34 to 40 of that judgment. Petitioner's Contention: The petitioners argued that the Tribunal ought to have explicitly directed the consideration of paragraphs 34 to 40 of the Sh. K. Meghachandra Singh judgment. They relied on the Supreme Court's decision to support their claim that specific directions were necessary. Respondent's Contention: The respondents contended that the Tribunal had already referred to the Sh. K. Meghachandra Singh judgment in its entirety, and therefore, no further clarification or specific direction was required.
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Page No.# 1/5 GAHC010156522020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5389/2020 CENTRAL BOARD OF EXCISE AND CUSTOMS AND 4 ORS. GOVT. OF INDIA, REP. BY ITS SECY., MINISTRY OF FINANCE, NEW DELHI- 110001 2: THE CHIEF COMMISSIONER GOODS AND SERVICES TAX AND CUSTOMS GUWAHATI ZONE GST BHAWAN 5TH FLOOR KEDAR ROAD GHY-1 3: THE COMMISSIONER GOODS AND SERVICES TAX AND CUSTOMS GUWAHATI GST BHAWAN 5TH FLOOR KEDAR ROAD GHY-1 4: THE COMMISSIONER (AUDIT) GOODS AND SERVICES TAX AND CUSTOMS GUWAHATI ZONE GST BHAWAN 5TH FLOOR KEDAR ROAD GHY-1 5: UNION OF INDIA REP. BY ITS SECY. TO THE GOVT. OF INDIA REVENUE DEPTT. MINISTRY OF FINANCE NORTH BLOCK NEW DELHI- 11000
Page No.# 2/5 VERSUS JAYANTA DEY AND 9 ORS. S/O- LT. JYOTISH CHANDRA DEY, KADAMPANI BHAWAN, NEAR B.G.COLONY, H.NO. 2, BYE LANE NO. 1, SATI JAYMATI NAGAR, GOTANAGAR, GHY-33 2:PARTHA CHAKRABORTY S/O- LT. ARUN KUMAR CHAKRABORTY ARUNALAYA I.C.D. COLONY AMINGAON GHY-34 3:NILOMONI CHANDA S/O- LT. PHATICK CHANDRA CHANDA C-8 BISHNU RABHA PATH UDALBAKRA GHY-34 4:SUJATA DAM W/O- SRI ABHIJIT BANIK FLAT N
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