M/S Titan Company Ltd. v. The Union Of India
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.15142 of 2022 ====================================================== M/s Titan Company Ltd. a Company incorporated under the provisions of the Companies Act, 1956 having its Registered Office situated at No. 3, SIPCOT Industrial Complex, Hosur and having its corporate office at Integrity, No. 193, Veerasandra, Electronics City, P.O. Hosur, Bengaluru, Karnataka and having its principal place of business at 2nd Floor, Shalimar Cold Storage Complex, New Byepass Road, Anisabad, P.O. Anisabad, District Patna through its Authorized Representative namely Vikram Kumar R. @ R Vikram Kumar Reddy, Male, aged about 36 years, son of Late Narayan Reddy, Resident of 3-50, Singirigunta, P.s. Punganur, District Chittoor, Andhra Pradesh.
... ... Petitioner/s
Versus
1.
The Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi.
2.
The Principal Commissioner, Central GST, Central Revenue Building, Beerchand Patel Marg, Patna.
3.
The Assistant Commissioner, Central GST, Central Revenue Building, Beerchand Patel Marg, Patna.
4.
The Superintendent, CGST and Central Excise, Phulwarisharif Range, 6th Floor, B-Block, Karpoori Thakur Sadan, Ashiyana-Digha Road, Patna. 5.
Sri Dinkar Kumar, Superintendent, CGST and Central Excise, Phulwarisharif Range, 6th Floor, B-Block, Karpoori Thakur Sadan, Ashiyana-Digha Road, Patna.
... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
Mr. S.D. Sanjay, Sr. Advocate Ms. Parul Prasad, Advocate Mr. Mohit Agrawal, Advocate Ms. Sushila Agrawal, Advocate For the Respondent/s :
Dr. K.N. Singh, ASG Mr. Anshuman Singh, Sr. S.C. CGST & CX ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) ======================================================= (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.)
2/4 ======================================================= Date : 11-11-2022 Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s):-
3/4 Dr. K.N. Singh, learned Additional Solicitor General, states that post filing of the instant petition, the order of suspension of registration stands revoked. As such, the present petition has become infructuous.
We are totally in agreement with such submission. As such, we dispose of the present petition reserving liberty to the petitioner to agitate the very same issue, more so, with regard to the mala fides alleged against Private Respondent No. 5, namely, Sri Dinkar Kumar, Superintendent, CGST & Central Excise, Phulwarisharif Range, 6th Floor, B-Block, Karpoori Thakur Sadan, Ashiyana-Digha Road, Patna, should the need so arise.
We are only hopeful that in future the authority should be careful in dealing with the petitioner's case, who undisputedly is contributing to the national economy, more specifically, economy of Bihar.
The instant petition stands disposed of with the aforesaid observations, reserving liberty to the petitioner to
4/4 agitate the issue afresh before the appropriate forum, including the higher authority, on the same and subsequent cause of action, should the need so arise subsequently. Interlocutory Application(s), if any, shall stand disposed of.
(Sanjay Karol, CJ) (Partha Sarthy, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 14.11.2022 Transmission Date