New Delhi, Jan. 31 -- In a significant ruling delineating the contours of contempt jurisdiction, the High Court of Delhi has set aside contempt proceedings initiated by the Central Administrative Tribunal (CAT) against the Secretary (Revenue), Ministry of Finance, and the Chairman, Central Board of Indirect Taxes and Customs (CBIC).

A Division Bench comprising Justice Anil Kshetarpal and Justice Amit Mahajan held that contempt powers cannot be invoked to adjudicate disputes on merits or monetary claims once an order has been passed in compliance with judicial directions.

The Court categorically observed that "contempt jurisdiction lies in enforcement of authority and not in the re-litigation of disputes over compliance", cautioning that...