M/S Bharat Aluminium Company Limited vs. Gaurav Dwivedi

CONT/518/2021HC ChhattisgarhGSTCNR CGHC01015173202105 December 2023Bench: HON'BLE SHRI JUSTICE RAVINDRA KUMAR AGRAWAL1 pages
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Facts

The petitioner, M/s Bharat Aluminum Company Limited, filed a Contempt Petition (CONT No. 518 of 2021) before the High Court of Chhattisgarh, Bilaspur. The petitioner alleged non-compliance with a previous order passed by the same Court on August 14, 2018, in Writ Petition (PIL) No. 125 of 2018. The respondents are various authorities from the State of Chhattisgarh and the Ministry of Finance, Government of India. The petitioner's counsel submitted that the order dated August 14, 2018, had been complied with by the respondents. Following this submission, the Court considered the matter.

Held

The Court noted the submission made by the learned counsel for the petitioner that the order passed on August 14, 2018, in WPT-125 of 2018 had been complied with. Based on this submission, the Court found no further grounds to proceed with the contempt petition. Consequently, the Court decided to dispose of the contempt petition and close the proceedings. The reasoning is solely based on the petitioner's assertion of compliance, and no independent verification or adjudication of compliance was undertaken by the Court in this order. The operative direction was to close the contempt proceedings.

Key Issues

The primary issue before the Court was whether the order passed by the High Court on August 14, 2018, in WPT-125 of 2018 had been complied with by the respondents. The petitioner contended that the order had been complied with. The respondents' arguments are not recorded in the judgment. The Court had to decide if the contempt proceedings were warranted or if the matter could be closed based on the petitioner's submission regarding compliance.

AI-generated summary — verify with the full judgment below

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR CONT No. 518 of 2021 • M/s Bharat Aluminum Company Limited, A Company Incorporated Under The Companies Act, 1956, Having Its Registered Office At Aluminum Sadan Core- 6, Scope Office Complex, 7- Lodi Road, New Delhi- 110003 And Factory At P.O. Balco Nagar, Korba, 495684 Chhattisgarh Through Its Authorized Signatory, Mr. Prateek Jain Chhattisgarh ---- Petitioner Versus 1 - Gaurav Dwivedi The Principal Secretary, Finance Department (Tax Division), State Of Chhattisgarh, Department Of Finance, Mahanadi Bhawan, Mantralaya, Naya Raipur, Chhattisgarh 2 - Sameer Bishnoi The Commissioner, Commercial Taxes Department Head Office Commercial Tax Gst Department North Block, Sector - 19, Atal Nagar, Naya Raipur, Chhattisgarh 3 - Tarun Kumar Kiran The Deputy Commissioner, Commercial Taxes Department, Head Office Commercial Tax Gst Department North Block, Sector - 19, Atal Nagar, Naya Raipur, Chhattisgarh 4 - Ritvik Ranjanam Pandey The Joint Secretary, Ministry Of Finance (Department Of Revenue), Nirman Bhawan, New Delhi 5 - Sunil Kumar The Under Secretary (St - II), Ministry Of Finance, Department Of Revenue, State

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