Deepak Niranjan Nath Pandit Vs Central Board of Indirect Taxes & Customs (CBIC) (CAT Cuttack)
The Central Administrative Tribunal (CAT), Cuttack Bench, imposed a cost of ₹20,000 on the Chairman of the Central Board of Indirect Taxes and Customs (CBIC) for failure to comply with its earlier directions and for not appearing despite being specifically directed to do so. The case arose from an earlier order dated 12 September 2025, in which the Tribunal had directed the respondents to either submit a full compliance report or produce a stay order from the Hon’ble High Court. It was clearly stated that, failing compliance, Respondent No. 2 must personally appear before the Tribunal.
During the latest hearing, counsel for the respondents sought exemption from the personal appearance of Respondent No. 2 through a miscellaneous application, stating that a departmental writ petition was listed before the High Court on 29 October 2025. However, no compliance report or stay order was produced. The Tribunal observed that the respondents should have either filed the required documents or ensured the presence of Respondent No. 2—personally or via video conferencing—to explain the circumstances. The Tribunal noted that such inaction was not acceptable.
While refraining from issuing coercive directions, the Tribunal imposed a cost of ₹20,000 on Respondent No. 2, to be paid to the applicant by the next date. It also directed that a compliance report or stay order be filed before the next hearing on 11 December 2025.
