Union Of INDIA vs. Diljit Mohan Wadhawan
Held
The Court dismissed the instant petition in the same terms and conditions as contained in the order dated 28-09-2021 passed in MP No. 3173/2021. The reasoning was based on the submission by the petitioner's counsel that a co-ordinate bench had already dealt with a similar matter and dismissed the employer's petition. The Court also noted the pendency of the Union of India's SLP before the Apex Court without any interim order. However, the Court stipulated that the execution of the impugned order passed by the Tribunal shall remain subject to the outcome of the Special Leave Petition pending before the Apex Court. The specific issue decided was the dismissal of the writ petition based on precedent and the pending SLP, with a caveat regarding the final outcome.
Facts
This miscellaneous petition was filed by the Union of India and other revenue authorities against an order passed by the Tribunal. The respondent is Diljit Mohan Wadhawan, an employee of the CGST department. The petitioner's counsel submitted that a co-ordinate bench of the High Court had previously upheld a similar Tribunal order in O.A No. 416 of 2002 (V.N.Mishra & Ors. Vs. Union of India & Ors.) and dismissed the employer's writ petition (WP No. 3173/21) on 28-09-2021. The counsel for the Union of India also informed the court that a Special Leave Petition (SLP(C) No. 10442-10444/2022) filed by the Union of India against the co-ordinate bench's order is pending before the Apex Court, with no interim order granted in favour of the Union of India.
Key Issues
1. Whether the present petition should be dismissed in terms of the order dated 28-09-2021 passed in MP No. 3173/2021 by a co-ordinate bench of this Court, considering the pendency of a Special Leave Petition before the Apex Court. Contentions: Petitioner (Union of India): Submitted that a co-ordinate bench had upheld a similar Tribunal order and dismissed the employer's writ petition. Noted that their SLP against that order is pending before the Apex Court but without any interim order. Respondent (Diljit Mohan Wadhawan): No arguments were recorded for the respondent.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE AVANINDRA KUMAR SINGH ON THE 17th OF JULY, 2023 MISC. PETITION No. 3660 of 2023 BETWEEN:-
UNION OF INDIA THROUGH ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE R/O NORTH BLOCK NEW DELHI (DELHI)
CHIEF COMMISSIONER CENTRAL GOODS AND SERVICE TAX (CGST) AND SERVICE TAX 35-C GST BHAWAN ADMINISTRATIVE AREA ARERA HILLS (MADHYA PRADESH)
PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX (CGST) AND SERVICE TAX MANIKBAGH PALACE INDORE (MADHYA PRADESH)
PRINCIPAL COMMISSIONER (AUDIT) CENTRAL GOODS AND SERVICE TAX (CGST) AND SERVICE T A X HOSHANGABAD ROAD MAIDA MILLS BHOPAL (MADHYA PRADESH)
PAY AND ACCOUNTS OFFICER OFFICE OF CGST PRAYAVAS BHAWAN JAIL ROAD BHOPAL (MADHYA PRADESH)
PAY AND ACCOUNTS OFFICER OFFICE OF CGST MAINKBAGH PALACE INDORE (MADHYA PRADESH) .....PETITIONERS (BY SHRI HIMANSHU SHRIVASTAVA - ADVOCATE ) AND DILJIT MOHAN WADHAWAN S/O LATE SHRI DEVINDER PARKASH WADHAWAN, AGED ABOUT 54 YEARS, 1 (SHEEL NAGU) (AVANINDRA KUMAR SINGH) O
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