M/S A.K. Ghosh And Co. vs. The Union Of INDIA And 4 Ors.

Held

The Gauhati High Court, after hearing submissions from both sides, decided that the writ petition was not required to be pressed due to the absence of a live cause of action. The Court noted the submission made by the petitioner's counsel. Consequently, the Court dismissed the writ petition as not pressed. The reasoning is solely based on the petitioner's counsel's statement that the matter no longer requires adjudication. No specific findings on any GST provisions or substantive legal issues were made, as the petition was withdrawn by the petitioner. The operative direction was the dismissal of the writ petition.

Facts

The petitioner, M/s A.K. Ghosh and Co., represented by its sole proprietor Sri Anil Kumar Ghosh, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Assistant Commissioner of Central Tax, Tinsukia, the Deputy Commissioner, and two Superintendents from the Central GST division. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter came before the High Court for hearing.

Key Issues

The primary issue before the Court was whether the writ petition, filed by M/s A.K. Ghosh and Co., required further adjudication. The petitioner's counsel, Ms. M. Bhattacharjee, submitted on instructions that there was no live cause of action and the writ petition was not required to be pressed. The Court also heard Shri SC Keyal, learned Senior Standing Counsel, CGST. The specific legal provisions or grounds on which the writ petition was initially filed are not detailed in the judgment, nor are the arguments presented by the revenue.