M/S Yash International vs. Union Of INDIA
Held
The Court noted that the learned counsel for the petitioner submitted that the present writ petition had become infructuous. The opposite counsels for the respondents had no objection to this submission. Consequently, the Court dismissed the writ petition as having become infructuous. No decision was made on the merits of the petitioner's claim for re-opening the GST common portal. The ratio decidendi is that a petition that has become infructuous will be dismissed without prejudice to any other remedies that may be available to the petitioner.
Facts
The petitioner, M/s. Yash International, filed a writ petition before the Karnataka High Court seeking a direction to the respondents (Union of India, State of Karnataka, GST Council, and GST Network) to re-open the GST common portal for filing Form GST Tran-I or a revised Form GST Tran-I within a specified time limit. The petition was filed under Articles 226 and 227 of the Constitution of India. The respondents were represented by their respective counsel. The matter was listed for preliminary hearing.
Key Issues
1. Whether the petitioner is entitled to a direction to re-open the GST common portal for filing Form GST Tran-I or a revised Form GST Tran-I. The petitioner's counsel submitted that the writ petition had become infructuous. The counsels for the respondents had no objection to this submission. No specific arguments were recorded for either side regarding the substantive relief sought in the petition, as the matter was disposed of on the ground of being infructuous.
AI-generated summary — verify with the full judgment below
1/3 IN THE HIGH COURT OF KARNATAKA AT BENGALURU
Dated this the 22nd day of October, 2018
Before
THE HON’BLE DR JUSTICE VINEET KOTHARI
Writ Petition No.10805 of 2018 (T-RES)
Between M/s. YASH INTERNATIONAL No.1, Krishna Naik Lane, B.V.K. Iyengar Road Cross, Bangalore – 560 053. Represented by its Proprietor Sri. Love Umaid Mehta S/o. Late Sri. U.S. Mehta Aged about 46 years.
... Petitioner (By Ms. Vani H., Advocate)
And
Union of India, Ministry of Finance, Department of Revenue, Through its Secretary (Revenue), North Block, New Delhi – 110 001. 2. State of Karnataka Department of Finance (GST Wing) Represented by its Secretary, Vidhana Soudha, Bangalore – 560 001. 3. GST Council, Through its Chairperson, Department of Finance,
Date of Order 22-10-2018 W.P.No.10805/2018
M/s. Yash International Vs.
Union of India and others
2/3
North Block, New Delhi – 110 001. 4. Goods and Service Tax Network Throug
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