The High Court
Case Details
COCP-4085 4085-2024 (O&M) [1] 159 IN THE HIGH COURT OF PUNJAB AND HARYANA AT IN THE HIGH COURT OF PUNJAB AND HARYANA AT IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CHANDIGARH COCP No. COCP No. 4085-2024 (O&M) Date of Decision: 03.04.2025 Date M/s Unicharm India Pvt. Ltd. M/s Unicharm India Pvt. Ltd. ...Petitioner VERSUS Ajeet Kumar, Additional Commissioner of CGST Ajeet Kumar, Additional Commissioner of Ajeet Kumar, Additional Commissioner of ...Respondents ...Respondent
Legal Reasoning
CWP- 25.07.2024 passed by this Court in CWP 16157-2024 2024. The relevant part thereof is extracted hereunder: . The relevant part thereof is extracted hereunder:- “It is also directed that in the cases which are “It is also directed that in the cases which are “It is also directed that in the cases which are listed in the urgent list category, notices are directed to listed in the urgent list category, notices are directed to listed in the urgent list category, notices are directed to be accepted and the interim order in the same terms be accepted and the interim order in the same terms be accepted and the interim order in the same terms ll apply with regard to refraining the respondents shall apply with regard to refraining the respondents ll apply with regard to refraining the respondents from making any recovery where the final order has from making any recovery where the final order has from making any recovery where the final order has been passed, and in case where final order has not been passed, and in case where final order has not been passed, and in case where final order has not been passed, the proceedings under Section 73 (1) of been passed, the proceedings under Section 73 (1) of been passed, the proceedings under Section 73 (1) of the CGST may go on but final order shall not be the CGST may go on but final order shall not be the CGST may go on but final order shall not be passed. All the respective counsel shall be informed All the respective counsel shall be informed All the respective counsel shall be informed SANJAY GUPTA 2025.04.04 18:25 I attest to the accuracy and authenticity of this document COCP-4085 4085-2024 (O&M) [2] accordingly.” . 2. Learned counsel for the petitioner submits that though the Learned counsel for the petitioner submits that though the Learned counsel for the petitioner submits that though the interim order order dated 25.07.2024 was passed in presence of dated 25.07.2024 was passed in the presence of learned counsel appearing on behalf of the respondent, however, learned counsel appearing on behalf of the respondent, however, learned counsel appearing on behalf of the respondent, however, learned counsel appearing on behalf of the respondent, however, despite despite despite despite the restraint order about the restraint order about the restraint order about the restraint order about finalization of proceedings, finalization of proceedings, finalization of proceedings, finalization of proceedings, respondent went on to decide the case by passing order dated respondent went on to decide the case by passing order dated respondent went on to decide the case by passing order dated respondent went on to decide the case by passing order dated 16.08.2024, thereby showing disrespect to the interim or 16.08.2024, thereby der dated disrespect to the interim order dated 25.07.2024 passed by this Court. 25.07.2024 passed by this Court. 3. On the other hand, learned counsel appearing on behalf On the other hand, learned counsel appearing on behalf On the other hand, learned counsel appearing on behalf Mr.Ajeet Kumar, Deputy of the respondent along with respondent-Mr.Ajeet Kumar, Deputy of the respondent along with respondent of the respondent along with respondent Commissioner, CGST, Rohtak, who has joined the proceedings Commissioner, CGST, Rohtak, who has joined the proceedings Commissioner, CGST, Rohtak, who has joined the proceedings Commissioner, CGST, Rohtak, who has joined the proceedings its that though undisputedly through Video Conferencing, submits that though undisputedly through Video Conferencing, subm through Video Conferencing, subm interim order dated 25.07.2024 was passed in the presence interim order dated 25.07.2024 was passed interim order dated 25.07.2024 was passed of , however, learned counsel appearing for the revenue authorities, however, learned counsel appearing for the revenue learned counsel appearing for the revenue even the neither the said order was served upon the respondent; nor even the neither the said order was served upon the respondent; nor neither the said order was served upon the respondent; nor petitioner was present at the time petitioner was present at the time of passing of the order dated of passing of the order dated 16.08.2024 before him so as to make him aware of the interim order 16.08.2024 before him so as to make him aware of the interim order 16.08.2024 before him so as to make him aware of the interim order 16.08.2024 before him so as to make him aware of the interim order and therefore, the finalization of proceedings in dated 25.07.2024 and therefore, the finalization of proceedings in and therefore, the finalization of proceedings in dated 25.07.2024 terms of decision dated 16.08.2024 was a bonafide mistake on his terms of decision dated 16.08.2024 was a bonafide mistake on his terms of decision dated 16.08.2024 was a bonafide mistake on his terms of decision dated 16.08.2024 was a bonafide mistake on his willful disobedience. Learned counsel for part and thus, there is no willful disobedience. Learned counsel for willful disobedience. Learned counsel for part and thus, there is no the respondent submits that the interim the respondent submits that the order dated 25.07.2024 was interim order dated 25.07.2024 was though brought to the notice of the Legal Branch at Head Quarter/ though brought to the notice of the Legal Branch at Head Quarter/ though brought to the notice of the Legal Branch at Head Quarter/ though brought to the notice of the Legal Branch at Head Quarter/ , however, Head Office, CGST, Gurugram, however, , however, Head Office, CGST, there was some there was some there was some rt of Head Office and the officer communication gap on the part of Head Office and the officer rt of Head Office and the officer communication gap on the pa concerned. concerned. 4. I have heard learned counsel for the parties and gone I have heard learned counsel for the parties and gone I have heard learned counsel for the parties and gone through the records of the case. through the records of the case. 5. A perusal of the record shows that though the interim A perusal of the record shows that though the interim A perusal of the record shows that though the interim ce, order dated 25.07.2024 was conveyed to Legal Branch, Head Office, order dated 25.07.2024 was conveyed to Legal Branch, Head Offi order dated 25.07.2024 was conveyed to Legal Branch, Head Offi Gurugram, but there was some miscommunication on the part of the Gurugram, but there was some miscommunication on the part of the Gurugram, but there was some miscommunication on the part of the Gurugram, but there was some miscommunication on the part of the office and the officer concerned which resulted into passing of the office and the officer concerned which resulted into passing of the office and the officer concerned which resulted into passing of the office and the officer concerned which resulted into passing of the SANJAY GUPTA 2025.04.04 18:25 I attest to the accuracy and authenticity of this document COCP-4085 4085-2024 (O&M) [3] order dated 16.08.2024. order dated 16.08.2024. 6. Admittedly, neither the petitioner served copy of the Admittedly, neither the petitioner served copy of the Admittedly, neither the petitioner served copy of the interim order dated 25.07.2024 order dated 25.07.2024 upon ; nor even its n the respondent; nor even its .08.2024 and representative was present at the time of hearing on 16.08.2024 and representative was present at the time of hearing on representative was present at the time of hearing on thus, it cannot be opined that the respondent acted in willful neglect thus, it cannot be opined that the respondent acted in willful neglect thus, it cannot be opined that the respondent acted in willful neglect thus, it cannot be opined that the respondent acted in willful neglect or willful disobedience of the interim order dated 25.07.2024. or willful disobedience of the interim order dated 25.07.2024. or willful disobedience of the interim order dated 25.07.2024. or willful disobedience of the interim order dated 25.07.2024. ondent who has joined the proceedings Besides this, even the respondent who has joined the proceedings ondent who has joined the proceedings Besides this, even the resp through Video conferencing has tendered his unconditional apology through Video conferencing has tendered his unconditional apology through Video conferencing has tendered his unconditional apology through Video conferencing has tendered his unconditional apology and has to remain more vigilant in future. In such also undertaken to remain more vigilant in future. In such to remain more vigilant in future. In such circumstances, the apology tendered by the respondent is accepted. circumstances, the apology tendered by the respondent is accepted. circumstances, the apology tendered by the respondent is accepted. circumstances, the apology tendered by the respondent is accepted. 7. ter, CGST, Gurugram is At this stage, the Head Quarter, CGST, Gurugram is At this stage, the Head Quar directed to be careful in future about conveying such interim orders/ directed to be careful in future about conveying such interim orders/ directed to be careful in future about conveying such interim orders/ directed to be careful in future about conveying such interim orders/ final orders to the officer concerned for appropriate final orde rs to the officer concerned for appropriate compliance. 8. In view of the above, the present contempt petition is In view of the above, the present contempt petition is In view of the above, the present contempt petition is
Arguments
HARKESH MANUJA CORAM: HON'BLE MR. JUSTICE HARKESH MANUJA CORAM: HON'BLE MR. JUSTICE Mr. Surjeet Bhadu, Advocate and Present : Mr. Surjeet Bhadu, Advocate and Present : Mr. Veer Singh, Advocate for the petitioner. Mr. Veer Singh, Advocate for the petitioner. Mr. Saurabh Goel, Sr. Standing counsel, CGST Mr. Saurabh Goel, Sr. Standing counsel, CGST for the respondent. **** HARKESH MANUJA, J. (ORAL) HARKESH MANUJA, 12 of By way of present petition filed under Sections 10 & 12 of By way of present petition filed under Section the Contempt of Courts Act, 1971, the Contempt of Courts Act, 1971 proceedings are sought to be proceedings are sought to be initiated against the respondents on account of alleged willful non- initiated against the respondents on account of alleged willful non initiated against the respondents on account of alleged willful non initiated against the respondents on account of alleged willful non compliance of order dated 25.07.2024 compliance of order dated
Decision
disposed of. disposed of. 9. 10. Rule discharged. Pending miscellaneous application(s), if any, shall also Pending miscellaneous application(s), if any, shall also Pending miscellaneous application(s), if any, shall also stand disposed of. stand disposed of. 03.04.2025 03.04.2025 sanjay ( HARKESH MANUJA) JUDGE Whether speaking/reasoned ? Whether speaking/reasoned ? Whether Reportable ? Yes/No Yes/No SANJAY GUPTA 2025.04.04 18:25 I attest to the accuracy and authenticity of this document