Union Of INDIA vs. Shri Anil Kumar Jain
Held
The Court held that the present writ petition was rendered infructuous and had nothing surviving in it. This conclusion was based on the petitioner's own submission that the issue was no longer res integra, citing the prior decision of a coordinate bench in Union of India & Ors. Vs. Shri R.K. Vidyarthi & Ors. (dated 30.4.2020) and the subsequent dismissal of the review petition against that judgment on December 10, 2021. The Court found no reason to deviate from the established precedent set by the coordinate bench. Consequently, the petition was dismissed in light of the aforesaid decisions. The ratio decidendi is that if a similar issue has been decided by a coordinate bench and a review petition against that decision has been dismissed, a subsequent petition raising the same issue is likely to be dismissed on the same grounds.
Facts
This case involves a writ petition filed by the Union of India and various CGST and Central Excise authorities against several Assistant Commissioners and retired Assistant Commissioners. The petitioners challenged an unspecified order or action. The core of the matter is that the learned counsel for the petitioner, the Union of India, conceded that the issue was no longer res integra. They acknowledged a prior decision by a coordinate bench of the same High Court on April 30, 2020, in a batch of miscellaneous petitions, including M.P. No. 6531/2019 (Union of India & Ors. Vs. Shri R.K. Vidyarthi & Ors.), which had repelled a similar challenge on merits. Furthermore, a review petition against that judgment was also dismissed on December 10, 2021.
Key Issues
1. Whether the present writ petition is maintainable and has merit in light of the prior decision of a coordinate bench of this Court in Union of India & Ors. Vs. Shri R.K. Vidyarthi & Ors. (dated 30.4.2020) and the subsequent dismissal of the review petition against it. Petitioner's Contention: The petitioner, Union of India, through its counsel, submitted that the issue involved in the present petition is no longer res integra. They relied on the coordinate bench's decision in M.P. No. 6531/2019, which had already decided a similar challenge on merits. They also noted the dismissal of the review petition against that judgment. Respondents' Contention: No arguments were recorded for the respondents in the judgment.
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 MANINDER S BHATTI ON THE 22nd OF MARCH, 2022 MISC. PETITION No. 260 of 2021 Between:-
UNION OF INDIA THR. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI (DELHI)
CHIEF COMMISSIONER CGST CENTRAL EXCISE AND CUSTOMS (PREVIOUSLY KNOWN AS CENTRAL EXCISE CUSTOMS AND SERVICE TAX ) 35-G ADMINISTRATIVE AREA ARERA HILLS NEW GST BHAWAN MOTHER TERESA ROAD (MADHYA PRADESH)
THE COMMISSIONER CGST AND CENTRAL EXCISE (PREVIOUSLY KNOWN AS CENTRAL EXCISE CUSTOMS AND SERVICE TAX ) MANIKBAGH NAGAR PALACE INDORE (MADHYA PRADESH)
THE COMMISSIONER (AUDIT) CGST AUDIT 5TH FLOOR OMEGA TOWER 32 MECHANIC NAGAR EXTN VIJAY NAGAR (MADHYA PRADESH)
THE COMMISSIONER (CUSTOMS) INDORE MANIKBAGH PALACE DISTT.INDORE (MADHYA PRADESH)
THE COMMISSIONER (AUDIT) CGST AND CENTRAL EXCISE ADMINISTRATIVE AREA 29 BHARATH PURI UJJAIN (MADHYA PRADESH) .....PETITIONER (BY SHRI HIMANSHU SHRIVASTAVA) AND 1. SHRI ANIL KUMAR JAIN S/O LATE SHRI B.L. JAIN , AGED ABOUT 59 YEARS, OCCUPATION: ASST. COMMISSIONER AUDIT CIRCLE-III CGST AND CENTRAL EXCISE INDORE 7-B B
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