Sri Gopikrishna Infrastructure Private Limited vs. The Union Of INDIA And 6 Ors
Held
The Court held that since the petitioner was not pressing the writ petition due to the revocation of its GST registration cancellation, the petition should be dismissed as not pressed. The reasoning is straightforward: the petitioner, the aggrieved party, has indicated a lack of further grievance or necessity to pursue the legal challenge. The Court accepted this submission and acted upon it. The ratio decidendi is that a writ petition, when not pressed by the petitioner, will be dismissed. The operative direction is the dismissal of the writ petition. No issues were expressly left undecided, as the matter was resolved by the petitioner's stance.
Facts
The petitioner, Sri Gopikrishna Infrastructure Private Limited, filed a writ petition before the Gauhati High Court challenging an action by the revenue authorities. The petitioner is a company incorporated under the Companies Act and registered under the Assam Goods and Services Tax Act, 2017. The specific order or action under challenge and the authority that passed it are not detailed in the provided text. The tax period(s) and the amount in dispute are also not mentioned. The procedural history leading to the filing of the writ petition is not elaborated. The core of the matter revolves around the petitioner's GST registration.
Key Issues
The primary issue before the Court was whether the writ petition should be entertained, given the petitioner's subsequent submission. The petitioner, through its counsel, submitted that the cancellation of its GST registration has been revoked in the meantime. Consequently, the petitioner is no longer pressing the writ petition. The Court had to decide whether to dismiss the petition based on this submission. The revenue authorities were represented, but their specific arguments or contentions are not recorded in the provided text, other than their presence.
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Page No. 1/3 GAHC010169892026
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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4396/2026 SRI GOPIKRISHNA INFRASTRUCTURE PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT AND HAVING ITS CORPORATE OFFICE AT 30/B, VENGALRAO NAGAR, HYDERABAD, TELANGANA - 500038 (CIN U45400TG2007PTC0 55693), AND CARRYING ON BUSINESS AND REGISTERED AS A TAXABLE PERSON UNDER THE ASSAM GOODS AND SERVICES ATAX ACT, 2017 BEARING GSTIN 18ALCS1907Q2ZO IN RESPECT OF ITS BUSINESS PREMISES AT H NO. 36, 2ND FLOOR, TULSI BALA ROAD, ULUBARI, GUWAHATI, KAMRUP(M), ASSAM, 781007, REPRESENTED HEREIN BY ITS ASSISTANT GENERAL MANAGER, P. KIRAN BABU, S/O P. SITA RAMAIAH, AGED 49 YEARS, DULY AUTHORISED TO SWEAR AND SIGN THIS PETITION AND AFFIDAVIT ON BEHALF OF THE COMPANY VERSUS THE UNION OF INDIA AND 6 ORS REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66-A, NORTH BLOCK, NEW DELHI - 110001. 2:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI A
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