Karnataka High Court
Union Of India vs Shri Ganapathi Bhat Prasad on 8 November, 2024
Author: S Sunil Dutt Yadav
Bench: S Sunil Dutt Yadav
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NC: 2024:KHC:45338-DB
RP No. 780 of 2022
C/W RP No. 771 of 2022
RP No. 775 of 2022
AND 1 OTHER
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF NOVEMBER, 2024
PRESENT
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
AND
THE HON'BLE MRS JUSTICE M G UMA
REVIEW PETITION NO. 780 OF 2022
C/W
REVIEW PETITION NO. 771 OF 2022
REVIEW PETITION NO. 775 OF 2022
REVIEW PETITION NO. 794 OF 2022
BETWEEN:
1. UNION OF INDIA
THROUGH THE REVENUE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS
NORTH BLOCK
Digitally NEW DELHI - 110 001
signed by
NANDINI B G
Location: high 2. THE CHAIRMAN
court of CENTRAL BOARD OF INDIRECT
karnataka
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI - 110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R. BUILDING
QUEENS ROAD, BENGALURU - 560 001.
THE COMMISSIONER
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RP No. 780 of 2022
C/W RP No. 771 of 2022
RP No. 775 of 2022
AND 1 OTHER
4. CENTRAL TAX
C.R. BUILDING
QUEENS ROAD
BENGALURU - 560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL AND
TRAINING
NEW DELHI - 110 001
6. THE PAY AND ACCOUNTS OFFICER
CENTRAL TAX
C.R. BUILDING
QUEENS ROAD
BENGALURU - 560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI - 110 001
...COMMON PETITIONERS
(BY SRI. B PRAMOD., ADVOCATE)
IN RP NO. 780/2022
AND:
1. SHRI GANAPATHI BHAT PRASAD
S/O GANGHAR G
AGED 65 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT: S2 NO.52
KUBERA ENCLAVE, 2ND CROSS
BHUVANESHWARI NAGAR
HEBBAL, BENGALURU - 560 024
SINCE DECEASED REP BY LR'S
(A) SMT. RAJALAXMI GANAPATI PRASAD
W/O. LATE GANAPATHI BHAT PRASAD
AGED ABOUT 58 YEARS
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RP No. 780 of 2022
C/W RP No. 771 of 2022
RP No. 775 of 2022
AND 1 OTHER
(B) SRI. ADITHYA GANAPATHI PRASAD
S/O. LATE GANAPATHI BHAT PRASAD
AGED ABOUT 26 YEARS
(C) MS. AMRUTHA GANAPATHI PRASAD
D/O. LATE GANAPATHI BHAT PRASAD
AGED ABOUT 32 YEARS
ALL ARE RESIDENT OF S2 NO.52
KUMBERA ENCLAVE, 2ND CROSS
BHUVANESHWARI NAGAR
HEBBAL, BENGALURU - 560 024.
...RESPONDENTS
(R1(A), R1(B), R1(C) SERVED)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1
R/W SECTION 114 OF CPC, PRAYING TO I) REVIEW THE ORDER
DATED 03/06/2022 (ANNEXURE-A) PASSED BY THIS HON'BLE
COURT IN W.P.NO. 11304/2021 (S-CAT) AND II) PASS ANY SUCH
OTHER ORDERS (A), DIRECTIONS AS THIS HON'BLE COURT DEEMS
FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE
INTEREST OF JUSTICE AND EQUITY.
IN RP NO. 771/2022
AND:
SHRI. V.S. BIKKANNAVAR
S/O. SIDDARAYAPPA
AGED ABOUT 64 YEARS
RESIDING AT: NO.146
SRI. CHOUDESHWARAI NILAYA
1ST R BLOCK, 20TH B MAIN
RAJAJINAGAR, BENGALURU - 560 010.
...RESPONDENT
(RESPONDENT SERVED)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1
R/W SECTION 114 OF CPC, PRAYING TO I) REVIEW THE ORDER
DATED 03/06/2022 (ANNEXURE-A) PASSED BY THIS HON'BLE
COURT IN W.P.NO. 12449/2021 (S-CAT) AND II) PASS ANY SUCH
OTHER ORDERS (A), DIRECTIONS AS THIS HON'BLE COURT
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NC: 2024:KHC:45338-DB
RP No. 780 of 2022
C/W RP No. 771 of 2022
RP No. 775 of 2022
AND 1 OTHER
DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN
THE INTEREST OF JUSTICE AND EQUITY.
IN RP NO. 775/2022
AND:
SHRI. K. KRISHNAMURTHY
S/O GANAPATHY
AGED 64 YEARS
ASSISTANT COMMISSIONER OF CENTRAL TAX
NORTH WEST COMMISSIONERATE SP COMPLEX
LALBAGH ROAD
BENGALURU - 560 027
PRESENTLY R/AT NO.1759
N-HIG, A-2 BLOCK, 5TH PHASE
YELAHANKA NEW TOWN
BENGALURU - 560 064.
...RESPONDENT
(RESPONDENT SERVED)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1
R/W SECTION 114 OF CPC, PRAYING TO I) REVIEW THE ORDER
DATED 03/06/2022 (ANNEXURE-A) PASSED BY THIS HON'BLE
COURT IN W.P.NO. 12363/2021 (S-CAT) AND II) PASS ANY SUCH
OTHER ORDERS (A), DIRECTIONS AS THIS HON'BLE COURT
DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN
THE INTEREST OF JUSTICE AND EQUITY.
IN RP NO. 794/2022
AND:
1. SHRI. K.G. RAVINDRA
AGED ABOUT 63 YEARS
S/O K G GONAPPA
RESIDING AT NO.120
1ST CROSS, 1ST MAIN
VINAYAKA LAYOUT
HEBBAL KEMPAPURA
BENGALURU - 575 004
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RP No. 780 of 2022
C/W RP No. 771 of 2022
RP No. 775 of 2022
AND 1 OTHER
SINCE DECEASED REP BY LRS RESPONDENT NO.1
(A) SMT. USHA RAVINDRA
W/O. LATE K.G. RAVINDRA
AGED ABOUT 54 YEARS
(B) SRI. K.R. SHREYAS
S/O. LATE K.G. RAVINDRA
AGED ABOUT 29 YEARS
(C) SRI. K.R. JAYANTH
S/O. LATE NARASINHARAJU JEVWARAGI
AGED ABOUT 25 YEARS
ALL ARE RESIDENT OF NO.120
1ST CROSS, 1ST MAIN
VINAYAKA LAYOUT
HEBBAL KEMPAPURA, BBMP
BENGALURU - 575 004.
...RESPONDENTS
(R1 (A), R1(B), R1(C) SERVED)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1
R/W SECTION 114 OF CPC AND ARTICLE 226 AND 227 OF
CONSTITUTION OF INDIA, PRAYING TO 1. REVIEW THE ORDER
DATED 03.06.2022 (ANNEXURE A) PASSED BY THIS HON'BLE
COURT IN WP NO. 9493/2021 (S-CAT) AND 2. PASS ANY SUCH
OTHER ORDER(S), DIRECTIONS AS THIS HO'NBLE COURT DEEMS
FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE IN THE
INTEREST OF JUSTICE AND EQUITY.
THESE REVIEW PETITIONS, COMING ON FOR HEARING -
INTERLOCUTORY APPLN, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM: HON'BLE MR JUSTICE S SUNIL DUTT YADAV
AND
HON'BLE MRS JUSTICE M G UMA
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RP No. 780 of 2022
C/W RP No. 771 of 2022
RP No. 775 of 2022
AND 1 OTHER
ORAL ORDER
(PER: HON'BLE MR JUSTICE S SUNIL DUTT YADAV)
All these review petitions have been filed seeking review
of the order passed in Writ Petition No.9554 of 2021 along with
connected matters.
2. Learned counsel for the review petitioners drew
attention to the orders passed in Review Petition No.763 of
2022 and connected matters and submits that the present
petitions may be disposed off on same terms, as orders are to
be reviewed are identical.
3. The order passed in RP No.763 of 2022 and
connected matters, reads as follows:
" These review petitions have been filed
belatedly by the Union of India.
2. Shri. B. Pramod, learned CGC fairly
submitted that Union of India had averred in the
reply before the CAT that Union of India had
challenged the order passed by the Madras High
Court in R.Chandrashekaran Vs. Central
Administrative Tribunal and others before the Apex
Court. As a matter of fact, no such SLP was filed
NC: 2024:KHC:45338-DB
AND 1 OTHER
against Madras High Court's judgment in
Chandrashekaran's case. He submitted that
inadvertently, this aspect was not brought on
record at the time of hearing. Hence, the impugned
common order requires to be reviewed.
3. Shri. B.S. Venkatesh Kumar, learned
Advocate for respondents in some of the cases also
fairly conceded that Union of India have not
challenged R. Chandrashekaran's case before the
Apex Court.
4. The common impugned order shows that
the writ petitions have been disposed of directing
that parties shall be governed by the outcome of
decision of the Apex Court in R. Chandrashekaran's
case. The very foundation of that premise is now
not available. Therefore, the matters will have to
be heard on merits all over again.
5. In view of the above, these review
petitions are Allowed and writ petitions are
restored on Board.
6. In view of disposal of these review
petitions, all pending I.As. shall stand disposed of.
No costs. "
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AND 1 OTHER
4. Taking note of the submissions that the present
orders subject to review also suffer from infirmities as pointed
out, the present review petitions are also disposed off in terms
of the order passed in Review Petition No.763 of 2022 and
connected matters. Accordingly, the order passed in Writ
Petition No.9554 of 2021 requires to be reviewed and the
petitions be heard on its merits.
5. In light of the same, the order dated 03.06.2022
having been reviewed and matter requires fresh consideration,
the petitions which are identical be listed before the regular
Court for adjudication afresh.
IA.1 of 2022 filed seeking condonation of delay are
allowed.
IA.2 of 2022 filed seeking stay stands disposed off.
Sd/-
(S SUNIL DUTT YADAV)
JUDGE
Sd/-
(M G UMA)
JUDGE
*bgn/-
CT:VS
