Rajesh Kaila vs. Kishore Kumar Bariha

Held

The Court did not decide the merits of the contempt petition. At the request of the petitioner's counsel, the contempt petition was dismissed as withdrawn. The Court granted liberty to the petitioner to pursue such remedies as are available in law. The pending interlocutory application was also disposed of.

Facts

The petitioner, Rajesh Kaila, filed a Contempt Petition Civil No. 26 of 2024 before the High Court of Madhya Pradesh at Jabalpur. The petition was directed against Kishore Kumar Bariha, Assistant Commissioner, CGST and Central Excise Division, District Satna. The specific details of the underlying order or action that led to the contempt petition, the tax period(s) involved, the amount in dispute, or the procedural history prior to the contempt filing are not recorded in the provided judgment.

Key Issues

1. Whether the respondent has committed contempt of court by failing to comply with a previous order of the Court. (This is the implied issue in a contempt petition). The petitioner, through their counsel Shri Gaurav Tiwari, sought to pursue this contempt petition. The respondent, Kishore Kumar Bariha, Assistant Commissioner, CGST and Central Excise Division, District Satna, was the subject of the contempt proceedings. The judgment does not record any specific arguments made by the respondent's side.