Sri Tai Tajik Tajik Tai And Anr vs. The Union Of INDIA And 4 Ors.

AB/2690/2025HC GauhatiGSTCNR GAHC01025126202524 March 2026Bench: HONOURABLE MR. JUSTICE SANJEEV KUMAR SHARMA2 pages

AI SummaryDismissed

Facts

The petitioners, Sri Tai Tajik and Sri Kazi Motieur Rahman, approached the Gauhati High Court through a writ petition. The respondents were various authorities under the Union of India, including the Ministry of Finance, the Principal Commissioner of Central Goods and Services Tax, and officials from the Directorate General of Goods and Services Tax Intelligence. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this High Court proceeding is also not detailed. The matter was listed before the High Court for hearing.

Held

The Court held that the matter had become infructuous based on the submission made by the learned counsel for the petitioner. Consequently, the Court did not delve into the merits of any potential GST dispute or interpret any specific provisions of the GST law. The reasoning was solely based on the procedural development that the case was no longer live or requiring adjudication. The ratio decidendi for this decision is that a case that has become infructuous, as submitted by the petitioner, should be dismissed. No specific operative directions were issued beyond the dismissal.

Key Issues

The primary issue before the Court was whether the writ petition had become infructuous. The petitioner's counsel submitted that the matter had indeed become infructuous. The respondents' arguments, if any, are not recorded in the judgment. The Court did not have to decide on any specific provisions of the GST Act or rules, nor were there any specific contentions raised by either party regarding the substantive merits of a GST dispute.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC010251262025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : AB/2690/2025 SRI TAI TAJIK TAJIK TAI AND ANR SON OF SRI TAI TAA,RESIDENT OF SENKI VIEW, P.O-ITANAGAR,P.S DISTRICT PAPUMPARE, ARUNACAHALPRADESH, PIN-791111., 2: SRI KAZI MOTIUR RAHMAN S/O LATE MOHANMMAD HUSSAIN RESIDENT OF OPPOSITE OF GMTD BUILDING BANK TINIALI P.O. ITANAGAR P.S. AND DIST. PAPUMPARE ARUNACHAL PRADESH PIN-79111 VERSUS THE UNION OF INDIA AND 4 ORS. REPRESENTED BY BY THE SECRETARY OF GOVERMENT OF INDIA , MINISTRY OF FINANCE NEW DELHI 2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND CENTRAL EXCISE CENTRAL GOODS AND SERVICES TAX GST BHAWAN KEDAR ROAD GUWAHATI PIN-781001 ASSAM 3:THE ADDITIONAL DIRECTOR DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT H.N O. 77 RUPKONWAR JYOTI PRASAD AGARWALA ROAD Page No.# 2/2 OPPOSITE SHANKARDEV KALAKHETRA P.O. PANJABARI GUWAHATI-781037 ASSAM 4:THE DEPUTY DIRECTOR DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT H. NO. 77 RUPKONWAR JYOTI PRASAD AGARWALA ROAD OPPOSITE SHANKARDEV KALASHWTRA P.O. PANJABARI GUWAHATI- 781037 ASSAM 5:THE SENIOR INTELLIGENCE OFFICER/SUPERINTENDENT (P AND V) DIRECTORATE GENERAL OF GST INTELLIGENCE GUWAHATI REGIONAL UNIT PANJABRI GUWAHATI-78103 Advocate for the Petitioner : MR. A K GUPTA, MS B SARMA,MR. R S MISHRA Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE SANJEEV KUMAR SHARMA

25.03.

2026

It is submitted by Mr. A.K. Gupta, learned counsel on behalf of the petitioner that the matter has become infructuous. Accordingly, the matter is dismissed as infructuous.

JUDGE Comparing Assistant

Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.