TaxTMI 
TaxTMI 
2025 (3) TMI 1300
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.... -<br>GST<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD And HONOURABLE MR. JUSTICE SOURENDRA PANDEY For the Petitioners : Mr. Prabhat Ranjan, Advocate For the CGST and CX : Mr. Dr. K.N. Singh, Additional Solicitor General Mr. Anshuman Singh, Senior Standing Counsel Mr. Amarjeet, JC to ASG Mr. Abhijeet Gautam, Advocate Mr. Mayank Kumar, Advocate ORDER ( Per : HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ) In course of hearing of the writ application, Dr. K.N. Singh, learned Additional Solicitor General assisted by Mr. Anshuman Singh, learned Senior Standing Counsel for the CGST and CX has, at the outset raised an issue. It is submitted that one Mr. Gopal Yadav is the deponent in this case. In paragraph '1' of the affidavit, he has ....
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....dure. In such circumstance, the Hon'ble Full Bench rejected the affidavit. 5. Learned ASG submits that an affidavit filed before this Court in support of a writ application must be in accordance with law. In the present case, not only that the deponent is not saying that he is authorized representative of Petitioner Nos. 1, 2 and 4, he has also not brought on record his authorization to file this writ application on behalf of the petitioners. 6. Mr. Prabhat Ranjan, learned counsel for the petitioners has submitted that a similar plea was taken by the learned ASG in case of Sukhdeo Singh and Another Vs. Union of India and Others and the analogous matters decided by a learned co-ordinate Bench of this Court on 05.12.2024 in CWJC No. 7999 of....
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....re perishable in nature and open to quick and natural decay due to acute weather condition; (iii) Quashing of the seizure of Summons dated 14.12.2023 under Section 108 of the Customs Act in connection with DRI MRU Case No. 08/2023 dated 23.11.2023 vide DIN 202312DDZ80000018312 requiring the attendance of the Petitioner No. 3 in aid of enquiry after the Seizure has been affected. (iv) Restraining the Respondents from taking any coercive action against the petitioners in connection with Seizure dated 23.11.2023 corresponding to DRI Unit Case No. 08/2023-24 during the pendency of the present writ application and/or without the leave of this Hon'ble Court." 9. It is evident that while petitioner no. 1 and 2 have interest in the goods se....
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....edge of the deponent and how much is a statement of his belief, and there is hence violation of O. 19, R. 3, Code of Civil Procedure." 13. It appears that the Full Bench judgment was not placed before the learned co-ordinate Bench of this Court. The observations of the learned co-ordinate Bench in paragraph '17' on which learned counsel for the petitioners has relied upon would not help him on the face of the views of the Hon'ble Full Bench in case of Dipendra Nath Sarkar (supra). 14. In case of State of Bihar vs. Kalika Kuer @ Kalika Singh & Ors. reported in (2003) 5 SCC 448, the Hon'ble Supreme Court has held in paragraph '5' and '6' as under:- "5. At this juncture we may examine as to in what circumstances a decision can be consider....
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.... L.J., affirmed in Canadian Pacific Steamships Ltd. v. Bryers1958 AC 485 : (1957) 3 All ER 572.], and, as a general rule, the only cases in which decisions should be held to be given per incuriam are those given in ignorance of some inconsistent statute or binding authority .[A. and J. Mucklow Ltd. v. IRC, 1954 Ch 615 : (1954) 2 All ER 508 (CA), Morelle Ltd. v. Wakeling, (1955) 2 QB 379 : (1955) 1 All ER 708 (CA), see also Bonsor v. Musicians' Union, 1954 Ch 479 : (1954) 1 All ER 822 (CA), where the per incuriam contention was rejected and, on appeal to the House of Lords although the House overruled the case which bound the Court of Appeal, the House agreed that that court had been bound by it; see Bonsor v. Musicians' Union, 1956 ....