Madhya Pradesh High Court
The Chairman vs Uday Singh Kushwaha on 22 March, 2022
Author: Sheel Nagu
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. 4305 of 2021
Between:-
1. THE CHAIRMAN CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS PREVIOUSLY KNOWN AS
CENTRAL BOARD OF EXCISE AND CUSTOMS
NORTH BLOCK (DELHI)
2. CHIEF COMMISSIONER CGST CENTRAL EXCISE
AND CUSTOMS 35-G ADMINISTRATIVE AREA
ARERA HILLS NEW GST BHAWAN MOTHER
TERESA ROAD BHOPAL (MADHYA PRADESH)
3. PRINCIPAL COMMISSIONER CGST AND CENTRAL
EXCISE MANIKBAGH PALACE INDORE (MADHYA
PRADESH)
4. PRINCIPAL COMMISSIONER (AUDIT) CGST AUDIT
MANIKBAGH PALACE INDORE (MADHYA
PRADESH)
.....PETITIONER
(BY SHRI HIMANSHU SHRIVASTAVA)
AND
1. UDAY SINGH KUSHWAHA S/O LATE SHRI GOVIND
SINGH KUSHWAHA , AGED ABOUT 59 YEARS,
OCCUPATION: WORKING AS SUPERINTENDENT,
CGST INDORE R/O. A-234, GREATER
BRAJESHWARI, PIPLIYANA (MADHYA PRADESH)
2. RAJESH MISHRA S/O LATE R.P.MISHRA
OCCUPATION: SUPERINTENDENT CGST R/O
B.J.VIHAR BEHIND S.B.I. PRAKASH NAGAR NEAR
SHIV MOTI NAGAR (MADHYA PRADESH)
3. RAVI SHANKAR S/O LATE SHRI B.P.SINHA
OCCUPATION: SUPERINTENDENT CGST INDORE
R/O H.NO.69, SECTOR A SHRIYANTRA NAGAR
KHANDWA ROAD (MADHYA PRADESH)
4. RAJESH KUMAR SONI S/O LATE SHRI S.R.SONI
OCCUPATION: SUPERINTENDENT CGST INDORE
R/O 659 SECTOR A, MAHALAXMI NAGAR BALAJI
HEIGHTS ROAD (MADHYA PRADESH)
5. SATYANSHU MISHRA S/O LATE RAMESH KUMAR
MISHRAM OCCUPATION: SUPERINTENDENT
Signature Not Verified
SAN CGST INDORE R/O 197 PUSHPRATAN AVENUE
NEAR VIDYASAGAR SCHOOL BICHOLI MARDANA
Digitally signed by MRS PREETI TIWARI
Date: 2022.03.25 13:06:10 IST
ROAD BADIYA KEEMA (MADHYA PRADESH)
2
6. FARRUKH JAFFAR S/O LAT EM ZAFAR
OCCUPATION: SUPERINTENDENT
COMMISSIONER APPEAL BHOPAL R/O H.NO.16,
BEHIND OLD CIVIL COURT OPP. SULTANI MASJID
SHEHJEHANABAD (MADHYA PRADESH)
7. SHRIKANT BORKER S/O SHRI A.L.BORKAR
OCCUPATION: SUPERINTENDENT CGST INDORE
R/O 6A, B.L.VIHAR NEAR SBI PRAKASH NAGAR
NEAR SHIV MOTI NAGAR (MADHYA PRADESH)
8. SHRIKANT PATANKAR S/O V.M.PATANKAR
OCCUPATION: SUPERINTENDENT CGST INDORE
R/O 47, LOKMANYA NAGAR EXTENSION KESAR
BAGH ROAD (MADHYA PRADESH)
9. DINESH CHEPE S/O LATE SUMANTRAO CHEPE
OCCUPATION: SUPERINTENDENT CGST INDORE
R/O M-320 VIJAYNAGAR ANNAPURNA ROAD
BEHIND NEW ALPINE ACADEMY (MADHYA
PRADESH)
10. RAVINDRA GHANSHANI S/O SHRI HARI KRISHAN
GHANSHANI OCCUPATION: SUPERINTENDENT
CGST INDORE R/O 442, SAIKRIPA COLONY NEAR
BOMBAY HOSPITAL (MADHYA PRADESH)
11. P.N.ACHARYA S/O LATE M.C.ACHARYA
OCCUPATION: SUPERINTENDENT CGST INDORE
R/O FLATE NO.307, SHANKEHWAR APARRTMENT
BLOCK B SILICONCITY RAU (MADHYA PRADESH)
12. SUHASH PUJARI S/O LATE SHIVRAM PUJARI
OCCUPATION: SUPERINTENDENT CGST INDORE
R/O 141, ALOK NAGAR KANADIA ROAD, (MADHYA
PRADESH)
13. N.K.MITTAL S/O J.P.MITTAL OCCUPATION:
SUPERINTENDENT CGST INDORE R/O B.H.100
SCHEME NO.74C, VIJAY NAGAR (MADHYA
PRADESH)
.....RESPONDENTS
(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
Signature Not Verified
SAN
M.P. No.6531/2019 (Union of India & Ors. Vs. Shri R.K. Vidyarthi & Ors.) ,
Digitally signed by MRS PREETI TIWARI
where similar challenge has been repelled on merits.
Date: 2022.03.25 13:06:10 IST
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 13:06:10 IST
