Spinner Marketing vs. Union Of INDIA

WP(C)/21122/2023HC KeralaGSTCNR KLHC01046220202330 November 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH3 pages
For Petitioner: S.ANIL KUMAR (TRIVANDRUM), RAHUL A., SABU C.J, M.RAJAGOPAL, APARNA ANIL
AI SummaryDismissed

Held

The High Court dismissed the writ petition as infructuous. The Court noted that since an appeal against the challenged order had already been filed by the petitioner, the matter before it had become moot.

Facts

The petitioner filed a writ petition challenging an order dated 28.02.2023 issued by the fifth respondent. During the proceedings, the petitioner's counsel informed the Court that an appeal had already been filed against the impugned order.

Key Issues

Whether a writ petition challenging an order remains maintainable when an appeal against the same order has already been filed by the petitioner, rendering the writ petition infructuous.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 30TH DAY OF NOVEMBER 2023/9TH AGRAHAYANA, 1945 WP(C) NO. 21122 OF 2023 PETITIONER: SPINNER MARKETING, V/199B, MAIN ROAD, ATHANI, THRISSUR DISTRICT. REPRESENTED BY ITS MANAGING PARTNER, P.J. GEORGEKUTTY., PIN – 680581 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) RAHUL A. SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN – 110001 2 THE PRINCIPAL SECRETARY, FINANCE (GST WING) FINANCE (REV-1) DEPARTMENT 4TH LEVEL, A-WING, DELHI SECRETARIAT, I.P. ESTATE, NEW DELHI., PIN – 110002 3 GST COUNCIL, REPRESENTED BY ITS CHAIRPERSON DEPARTMENT OF FINANCE, NORTH BLOCK NEW DELHI., PIN – 110001 4 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS CHAIRMAN, EAST WING,

W.P.(C.) No.21122/2023 2 4TH FLOOR, WORLD MARK- 1, AEROCITY, NEW DELHI., PIN – 110037 5 THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, AYYANTHOLE RANGE, C.R. BUILDING, S.T. NAGAR, THRISSUR DISRICT., PIN – 680001 BY SRI. SREEJITH P. R., STANDING COUN

The judgment continues below.

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