The Chief Commissioner Of Central Tax And Customs vs. Shri Krishan Pal

Facts

The petitioners, comprising the Chief Commissioner of Central Tax and Customs, the Principal Commissioner of Customs, and the Assistant Commissioner, filed a writ petition before the High Court. They sought to set aside an order dated January 10, 2023, passed by the Central Administrative Tribunal (CAT), Hyderabad Bench, in OA No. 560 of 2022. The CAT's order was in favor of the respondent, Shri Krishan Pal, an Inspector of Central Tax. The petitioners also filed an interlocutory application seeking to suspend the CAT's order to allow departmental proceedings initiated by a Charge Memorandum dated April 4, 2022, to proceed. The respondent is an individual employee of the Central Tax department.

Held

The Court noted the submission made by the learned Standing Counsel for the Petitioners that the cause in the writ petition does not survive for adjudication. Consequently, the Court found that the writ petition had become infructuous. Therefore, the Court dismissed the writ petition. No costs were awarded. Any pending miscellaneous petitions were also ordered to stand closed.

Key Issues

1. Whether the writ petition filed by the revenue authorities is maintainable for adjudication, given the submission that the cause of action no longer survives for adjudication. Contentions: Petitioner (Revenue Authorities): Submitted that the cause in the writ petition does not survive for adjudication, leading to the petition becoming infructuous. Respondent (Shri Krishan Pal): No arguments were recorded for the respondent in the provided judgment excerpt.