Union Of India vs Shri Anil Kumar Jain
2022 Latest Caselaw 3911 MP

                                                                       1
                                             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:-
                                        1.

UNION OF INDIA THR. THE CHAIRMAN CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK NEW DELHI (DELHI)

2. 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)

3. THE COMMISSIONER CGST AND CENTRAL EXCISE (PREVIOUSLY KNOWN AS CENTRAL EXCISE CUSTOMS AND SERVICE TAX ) MANIKBAGH NAGAR PALACE INDORE (MADHYA PRADESH)

4. THE COMMISSIONER (AUDIT) CGST AUDIT 5TH FLOOR OMEGA TOWER 32 MECHANIC NAGAR EXTN VIJAY NAGAR (MADHYA PRADESH)

5. THE COMMISSIONER (CUSTOMS) INDORE MANIKBAGH PALACE DISTT.INDORE (MADHYA PRADESH)

6. 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 BRIJESHWARI (MAIN) OPP. GANESH DHAM RING ROAD INDORE (MADHYA PRADESH)

2. SURESH SADHAV S/O LATE B.S.SADHAV , AGED ABOUT 59 YEARS, OCCUPATION: ASSISTANT COMMISSIONER AUDIT CIRCLE I CGST AND CENTRAL EXCISE INDORE C-HD/40 SUKHIYA NEAR MR 10 SQUARE (MADHYA PRADESH) Signature Not Verified SAN

3. SHRI KRISHNAKANT TIWARI S/O SHRIRAM Digitally signed by MRS PREETI TIWARI Date: 2022.03.25 13:06:09 IST TIWARI , AGED ABOUT 59 YEARS, OCCUPATION: ASSISTANT COMMISSIONER CUSTOMS INDORE

113 MIDRISE APARTMENT SILVER STRONG TOWNSHIP PHASE I INDORE (MADHYA PRADESH)

4. SHRI SHASHIKANT GUPTA S/O LATE KESHAV DEV , AGED ABOUT 58 YEARS, OCCUPATION: ASSISTANT COMMISSIONER CENTRAL EXCISE INDORE G-40 EMPIRE RESIDENCY PIPLYAPALA (MADHYA PRADESH)

5. KISHANLAL BARIA S/O LATE RAMLA BARIA , AGED ABOUT 60 YEARS, OCCUPATION: RETD ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE 15-A GREATER BRIJESHWARI INDORE (MADHYA PRADESH)

6. SUDHIR KUMAR GUPTA S/O RAGHULAL GUPTA , AGED ABOUT 59 YEARS, OCCUPATION: RETD ASSISTANT COMMISSIONER CGST AND CENTRAL EXCISE DIVISION 6 INDORE B-63 GREATER BRIJESHWARI PIPLYAPALA (MADHYA PRADESH)

7. SUNIL KUMAR DUBEY S/O CHANDRA KANT DUBEY , AGED ABOUT 59 YEARS, OCCUPATION: RETD ASSISTANT COMMISSIONER CIRCLE II INDORE E-3657 SUDAMA NAGAR (MADHYA PRADESH)

8. SUHAS GANDHE S/O GOPAL K GANDHE , AGED ABOUT 59 YEARS, OCCUPATION: ASSISTANT COMMISSIONER AUDIT COMMISSIONER CIRCLE V PANT/VAIDYA COLONY INDORE (MADHYA PRADESH)

9. SHRI R.K.SHARMA S/O LATE KANHAIYALAL SHARMA , AGED ABOUT 59 YEARS, OCCUPATION: ASSISTANT COMMISSIONER AUDIT COMMISSIONER CGST AND CENTRAL EXCISE UJJAIN HQRS 3204 SUDAMA NAGAR SECTOR E NEAR GOPUR CHAURAHA (MADHYA PRADESH)

10. KARTAN SINGH YADAV S/O LATE R.S.YADAV , AGED ABOUT 59 YEARS, OCCUPATION: ASSISTANT COMMISSIONER AUDIT COMMISSIONER AUDIT CGST AND CENTRAL EXCISE MANIKBAG 62 PADMAVATHI COLONY FLAT NO. 403 NAVYA RESIDENCY INDORE (MADHYA PRADESH)

11. SHRI HARI KUMAR G NAIR S/O LATE K.K.G.NAIR , AGED ABOUT 56 YEARS, OCCUPATION: SUPERITENDENT CENTRAL EXCISE SERVICE TAX CUSTOMS AND CGST (AUDIT) OMEGA TOWER INDORE A/144 ANSAL TOWN TALAWALI CHANDA MANGLIA (MADHYA PRADESH)

12. BALWANT SINGH RATHORE S/O BAHADUR SINGH , AGED ABOUT 59 YEARS, OCCUPATION: SUPERINTENDENT AUDIT COMMISSIONER 86 AB SCHEME NO. 54 VIJAY NAGAR (MADHYA PRADESH) Signature Not Verified SAN

.....RESPONDENTS Digitally signed by MRS PREETI TIWARI Date: 2022.03.25 13:06:09 IST (BY SHRI SIDDHARTH PATEL )

This appeal coming on for admission this day, JUSTICE SHEEL NAGU passed the following:

ORDER Learned counsel for the Union of India/petitioner fairly submits that the issue involved herein is no more res integra in view of decision of the coordinate bench of this Court rendered on 30.4.2020 in a bunch of miscellaneous petitions including M.P. No.6531/2019 (Union of India & Ors. Vs. Shri R.K. Vidyarthi & Ors.) , where similar challenge has been repelled on merits.

I t is also informed that the review petition bearing R.P.No.1217/2020

preferred against the aforesaid judgment dated 30.4.2020 has also been dismissed on 10.12.2021 by coordinate bench of this Court.

In view of above, nothing survives in the present petition which also is dismissed in the light of aforesaid decision rendered in R.K. Vidyarthi & Ors. (supra).

                                              (SHEEL NAGU)                                          (MANINDER S BHATTI)
                                                 JUDGE                                                    JUDGE
                                        P/-




Signature Not Verified
  SAN

Digitally signed by MRS PREETI TIWARI Date: 2022.03.25 13:06:09 IST