The Commissioner Of Central Goods & vs Shri. Adarsh Jhunjhunwala on 8 August, 2025

Meghalaya High Court

The Commissioner Of Central Goods & vs Shri. Adarsh Jhunjhunwala on 8 August, 2025

Author: H.S.Thangkhiew

Bench: H.S.Thangkhiew

                                                             2025:MLHC:709



     Serial No.09
     Regular List

                           HIGH COURT OF MEGHALAYA
                               AT SHILLONG


Cont.Cas(C). No .6 of 2023
                                               Date of Decision: 08.08.2025

1.       The Commissioner of Central Goods &
         Service Tax and Central Excise,
         Shillong, 2nd Floor, Crescens Building,
         M.G.Road, Shillong - 793001,
         East Khasi Hills District, Meghalaya.

2.       Assistant Commissioner, Division-II,
         Central Goods & Service Tax and Central Excise,
         2nd Floor, Crescens Building,
         M.G.Road, Shillong - 793001,
         East Khasi Hills District, Meghalaya.

3.       Deputy Commissioner, Division-II,
         Central Goods & Service Tax and Central Excise,
         2nd Floor, Crescens Building,
         M.G.Road, Shillong - 793001,
         East Khasi Hills District, Meghalaya.

4.       Superintendent, Central Goods & Service Tax
         and Central Excise, Khliehriat Range,
         Shillong, Division-II, Old Borbon Cinema Complex,
         New Hill, Jowai-793150, East Jaintia Hills,
         Meghalaya.

                                                               ...Petitioners

                -Versus-

1.       Shri. Adarsh Jhunjhunwala,
         Director, JUD Cements Ltd,
         Hanumanbux, Umadutt,
         G.S.Road, Police Bazar,
         Shillong-793001.
                                       1
                                                             2025:MLHC:709




2.    Shri. Pratik Chaturvedi,
      Authorised signatory of JUD Cements Ltd,
      Son of Shri. Pawan Kumar Chaturvedi,
      Resident of House No. 2, Bye Lane No. 6,
      Shanti Path, Rukminigaon Kamrup (M),
      Guwahati-781022, Assam.


                                               ...Contemnors/Respondents


Coram:
             Hon'ble Mr. Justice H.S.Thangkhiew, Judge

Appearance:
For the Petitioner/Applicant(s) :       Dr. N.Mozika, DSGI with
                                        Ms. M.Myrchiang, Adv.

For the Respondent(s)           :       Mr. K.Paul, Sr. Adv. with
                                        Mr. S.Chanda, Adv.
                                        Ms. R.Dutta, Adv.
                                        Ms. S.Khatun, Adv.


i)    Whether approved for reporting in                   Yes/No
      Law journals etc:

ii)   Whether approved for publication                    Yes/No
      in press:



                  JUDGMENT AND ORDER (ORAL)

1. When the matter is taken up, Mr. K.Paul, learned Sr. counsel assisted

by Mr. S.Chanda, learned counsel on behalf of the respondents, has drawn

the attention of this Court to an order dated 20-09-2023, passed in

2
2025:MLHC:709

MC[Cont.Cas(C).No.1 of 2023] in Cont. Cas (C). No. 1 of 2023, by a

Division Bench of this Court, wherein it has been observed that ordinarily,

contempt jurisdiction cannot be invoked to enforce payment, particularly

against a private writ petitioner. However, it also has observed that the

petitioner be entitled to enforce its claim against the respondent in

accordance with law.

2. In view of this order of the Division Bench, the instant contempt is

closed and disposed of.

3. Mr. K.Paul, learned Sr. counsel also submits that nothing survives in

the instant matter, otherwise also, and no contempt is made out, as over ₹24

crores payment has already been made to the writ petitioners.

Judge

Signature Not Verified 3
Digitally signed by
SAMANTHA ANNA LIYA
RYNJAH
Date: 2025.08.08 03:47:09 IST