Karnataka High Court
Union Of India vs Shri Pramod Mannur on 24 February, 2023
Author: P.S.Dinesh Kumar
Bench: P.S.Dinesh Kumar
-1-
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF FEBRUARY, 2023
PRESENT
THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR
AND
THE HON'BLE MRS. JUSTICE M G UMA
REVIEW PETITION NO. 763 OF 2022
A/W
REVIEW PETITION NO. 764 OF 2022
REVIEW PETITION NO. 767 OF 2022
REVIEW PETITION NO. 770 OF 2022
REVIEW PETITION NO. 772 OF 2022
REVIEW PETITION NO. 773 OF 2022
REVIEW PETITION NO. 774 OF 2022
REVIEW PETITION NO. 778 OF 2022
REVIEW PETITION NO. 787 OF 2022
REVIEW PETITION NO. 793 OF 2022
REVIEW PETITION NO. 795 OF 2022
IN R.P NO. 763 OF 2022
Digitally signed BETWEEN:
by ANUSHA V
Location: HIGH 1. UNION OF INDIA
COURT OF REP. THROUGH THE
KARNATAKA REVENUE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS, NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
-2-
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
NORTH BLOCK
NEW DELHI-110 011
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S 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
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SHRI. PRAMOD MANNUR
S/O N.T. MANNUR
AGED 63 YEARS
RESIDING AT NO.247
57TH CROSS, 3RD BLOCK
RAJAJINAGAR
BANGALORE-560 010 ...RESPONDENT
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED
-3-
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
03.06.2022 (ANNEXURE-A) PASSED BY THIS HON'BLE COURT IN
W.P.NO.10138/2021 (S-CAT) AND ETC.
IN R.P NO. 764 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
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 011
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S 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
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
-4-
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
NORTH BLOCK
NEW DELHI-110 001 ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SHRI. GURURAJ ATGUR
S/O RAMACHANDRA RAO
AGED 65 YEARS
ASST. COMMISSIONER (RETD)
RESIDING AT FLAT NO.318
3RD FLOOR, SLV AND V6
GOLDEN NEST APARTMENT
PART B, 21ST MAIN
NAGADEVANAHALLI
MARIAPPANPALYA
(INSIDE SIDDHAGANGA ARCH)
BENGALURU - 560 056 ...RESPONDENT
(SERVED)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED
03.06.2022 (ANNEXURE-A) PASSED BY THIS HON'BLE COURT IN
W.P.NO.11181/2021 (S-CAT) AND ETC.
IN R.P NO. 767 OF 2022
BETWEEN:
1. UNION OF INDIA
REP THROUGH
THE REVENUE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI - 110 001.
2. THE CHAIRMAN
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
MINISTRY OF FINANCE
-5-
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI - 110 011.
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R. BUILDING
QUEEN'S ROAD
BENGALURU - 560 001.
4. THE COMMISSIONER
CENTRAL TAX, C.R. BUILDING
QUEEN'S 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
QUEEN'S ROAD
BENGALURU - 560 001.
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI - 110 001. ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SHRI. L. RAJASHEKAR
S/O LAKSHMAIAH
AGED ABOUT 64 YEARS
RESIDING AT NO.3, AMMA
1ST MAIN, 2ND BLOCK
THYAGARAJANAGAR
BENGALURU - 560 028. ...RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
-6-
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED
03/06/2022 (ANNEXURE-A) PASSED BY THIS HONBLE COURT IN
W.P.NO.11387/2021 (S-CAT) AND ETC.
IN R.P NO. 770 OF 2022
BETWEEN:
1. UNION OF INDIA
REP. THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
C.R. BUILDING, QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R. BUILDING
QUEEN'S ROAD
BENGALURU-560 001
5. THE SECRETARY
DEPARTMENT OF PERSONNEL
AND TRAINING
NEW DELHI-110 001
6. THE PAY AND ACCOUNTS OFFICER
C.R. BUILDING, QUEEN'S ROAD
BENGALURU-560 001
-7-
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SHRI. S.B. SHINGENAVAR
S/O BHEEMAPPA
AGED 66 YEARS
RESIDING AT NO.317
BHAGEERATHI DHAM
1ST ADDITIONAL MAIN ROAD
BHARATHI NAGAR
DHARWAD - 580 001 ...RESPONDENT
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED
03.06.2022 (ANNEXURE-A) PASSED BY THIS HON'BLE COURT IN
W.P.NO.11892/2021 (S-CAT) AND ETC.
IN R.P NO. 772 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
NEW DELHI - 110 001.
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI - 110 011.
3. THE PRINCIPAL
CHIEF COMMISSIONER
-8-
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
CENTRAL TAX, C.R. BUILDING
QUEEN'S ROAD
BENGALURU - 560 001.
4. THE COMMISSIONER
CENTRAL TAX, C.R. BUILDING
QUEEN'S 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. ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SHRI. S.S. GAYAKWAD
S/O. S.T. GAIKWAD
AGED ABOUT 67 YEARS
RESIDING AT NO. B1 FLAT NO. 103
AVON HOUSING CO OPERATIVE SOCIETY
KADAKAKPAD, NEAR AXIS BANK
KALYAN (WEST)
MUMBAI - 421 301. ...RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED
03/06/2022 (ANNEXURE-A) PASSED BY THIS HON'BLE COURT IN
W.P.NO.11137/2021 (S-CAT) AND ETC.
-9-
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
IN R.P NO. 773 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
NEW DELHI - 110 001.
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT TAXES
AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI - 110 011.
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R. BUILDING
QUEEN'S ROAD
BENGALURU - 560 001.
4. THE COMMISSIONER
CENTRAL TAX
C.R. BUILDING
QUEEN'S 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
QUEEN'S ROAD
BENGALURU - 560 001.
7. THE SECRETARY
MINISTRY OF FINANCE
- 10 -
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI - 110 001. ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SHRI. ASHOK KUMAR MUDHOL
S/O ISHWARAPPA K. MUDHOL
AGED 65 YEARS
ASST COMMISSIONER (RETD)
R/AT ANUGRAHA, FLAT NO.108
MADHURA FLATS-II, MADHURA ESTATE
KESHWAPUR
HUBBALLI - 580 023 ...RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED
03/06/2022 (ANNEXURE-A) PASSED BY THIS HONBLE COURT IN
W.P.NO.11196/2021 (S-CAT) AND ETC.
IN R.P NO. 774 OF 2022
BETWEEN:
1. UNION OF INDIA
REP. THROUGH REVENUE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 011
- 11 -
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX
C.R.BUILDING, QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX
C.R.BUILDING, QUEEN'S 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
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SHRI. G.B. JAGADISHA
S/O BASAPPA
AGED 67 YEARS
RESIDING AT ANUGRAHA
4TH MAIN, TARALUBALU BADAVANE
VIDYANAGAR
DAVANAGERE - 577 005 ...RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED
03.06.2022 (ANNEXURE-A) PASSED BY THIS HON'BLE COURT IN
W.P.NO.11361/2021 (S-CAT) AND ETC.
- 12 -
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
IN R.P NO. 778 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
NEW DELHI - 110 001.
2. THE CHAIRMAN
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI - 110 011.
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX
C.R. BUILDING, QUEEN'S ROAD
BENGALURU - 560 001.
4. THE COMMISSIONER
CENTRAL TAX
C.R. BUILDING
QUEEN'S 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
- 13 -
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI - 110 001. ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SHRI. V.V. JOSEPH BABU
S/O V.C. VARGHESE
AGED ABOUT 63 YEARS
R/AT NO.877, 8TH MAIN
13TH CROSS, SARASWATHYPURAM
MYSORE - 570 009 ...RESPONDENT
RESPONDENTS SERVED - UNREPRESENTED
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED
03/06/2022 (ANNEXURE-A) PASSED BY THIS HONBLE COURT IN
W.P.NO.12033/2021 (S-CAT) AND ETC.
IN R.P NO. 787 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
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
- 14 -
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S 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
QUEEN'S ROAD
BENGALURU-560 001 ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
V.S. PATIL KULKARNI
S/O SHIVANA GOUDA
AGED ABOUT 63 YEARS
R/AT:NO.54, 9TH MAIN
21ST CROSS, N.S.PALYA
BTM 2ND STAGE
BENGALURU-560 076 ...RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC, PRAYING TO REVIEW THE ORDER DATED
03.06.2022 (ANNEXURE-A) PASSED BY THIS HON'BLE COURT IN
W.P.NO.1141/2021 (S-CAT) AND ETC.
IN R.P NO. 793 OF 2022
BETWEEN:
1. UNION OF INDIA
REP THROUGH
- 15 -
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
THE REVENUE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI - 110 001
2. THE CHAIRMAN
CENTRAL BOARD OF
INDIRECT TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI - 110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R. BUILDING
QUEEN'S ROAD
BENGALURU - 560 001
4. THE COMMISSIONER
CENTRAL TAX, C.R. BUILDING
QUEEN'S 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
QUEEN'S ROAD
BENGALURU - 560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI - 110 001 ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
- 16 -
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
AND:
SHRI. T CHANDRAMOULI
S/O T. NARAYANA
AGED ABOUT 65 YEARS
R/A NO.7, IST MAIN
WARD OFFICE ROAD
SANJAYNAGAR
BENGALURU - 560 094 ...RESPONDENT
(BY SHRI. B.S. VENKATESH KUMAR, ADVOCATE)
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 REVIEW THE ORDER DATED 03.06.2022
[ANNEXURE A] PASSED BY THIS HON'BLE COURT IN WP NO.
11665/2021 (S-CAT) AND ETC.
IN R.P NO. 795 OF 2022
BETWEEN:
1. UNION OF INDIA
REP. THROUGH THE
REVENUE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
NORTH BLOCK
NEW DELHI-110 001
2. THE CHAIRMAN
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
MINISTRY OF FINANCE
REVENUE DEPARTMENT
NORTH BLOCK
NEW DELHI-110 001
3. THE PRINCIPAL
CHIEF COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S ROAD
BENGALURU-560 001
- 17 -
RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
4. THE COMMISSIONER
CENTRAL TAX, C.R.BUILDING
QUEEN'S 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
QUEEN'S ROAD
BENGALURU-560 001
7. THE SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF EXPENDITURE
NORTH BLOCK
NEW DELHI-110 001 ...PETITIONERS
(BY SHRI. B. PRAMOD, CGC)
AND:
SHRI. S.V. SRINIVASAN
S/O S.V. CHARI
AGED 65 YEARS
RESIDING AT:48, SHOP STREET
NEAR K.R.COLONY BUS STOP
BASAVANAGUDI
BENGALURU-560 004 ...RESPONDENT
(SERVED)
THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W
SECTION 114 OF CPC AND ARTICLES 226 AND 227 of CONSTITUTION
OF INDIA, PRAYING TO REVIEW THE ORDER DATED 03.06.2022
[ANNEXURE-A] PASSED BY THIS HON'BLE COURT IN
W.P.NO.11362/2021 (S-CAT) AND ETC.
THESE REVIEW PETITIONS, COMING ON FOR HEARING, THIS
DAY, P.S.DINESH KUMAR J., MADE THE FOLLOWING:
.....
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RP No. 763/2022 A/W
RP NOS. 764/2022, 767/2022
770/2022, 772/2022,773/2022
774/2022, 778/2022, 787/2022
793/2022, 795/2022
ORDER
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 CAT1 that Union of India had challenged the order passed by the Madras High Court in R.Chandrashekaran Vs. Central Administrative Tribunal and others2 before the Apex Court. As a matter of fact, no such SLP was filed 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.
1 Central Administrative Tribunal 2 2014 SCC Online Mad 9003
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RP No. 763/2022 A/W RP NOS. 764/2022, 767/2022 770/2022, 772/2022,773/2022 774/2022, 778/2022, 787/2022 793/2022, 795/2022
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.
Sd/-
JUDGE Sd/-
JUDGE SPS List No.: 1 Sl No.: 5