Ankit Choudhury vs. Union Of INDIA And 3 Ors

Facts

The petitioner, Ankit Choudhury, operating as M/s Ankit Enterprises, filed a writ petition before the Gauhati High Court. The respondents included the Union of India and various authorities of the State Tax Department of Assam. The matter was last listed on January 7, 2023. The present order indicates that the petitioner's counsel, Shri A. Goswami, appearing for Shri P. Mahanta, submitted that there has been no contact with the client. The learned counsel for the Finance (Taxation) Department, Shri H. Baruah, was also heard. No specific tax period, order under challenge, or amount in dispute is detailed in this order.

Held

The Court noted the submission from the petitioner's counsel that there was no contact with the client and that the matter had not been actively pursued since its last listing. In light of this, the Court decided to close the writ petition. However, the Court granted liberty to the petitioner to approach the Court again if there was any subsisting cause of action, implying that the closure was not necessarily a final adjudication on merits but a procedural closure due to inactivity. No specific legal provisions were discussed or interpreted, and no findings were made on any tax-related disputes.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The primary matter before the Court was the status of the writ petition. The petitioner's counsel indicated a lack of contact with the client, suggesting a potential lack of continued interest or a resolution outside of court. The revenue/State was represented, but no specific arguments were recorded in this order. The procedural history that matters is the lack of engagement from the petitioner's side leading to the current order.