M/S Surya Business Private Limited vs. The State Of Assam And 3 Ors

Held

The Court held that the writ petition has become infructuous. This decision was based on the joint submission by the learned counsel for both the petitioner and the respondents. They conjointly submitted that the impugned Show Cause Notice dated December 21, 2023, had been withdrawn by an Order dated February 20, 2024. Consequently, the writ petition challenging the said notice was rendered infructuous. The Court recalled the interim order passed earlier on January 19, 2024. The ratio decidendi is that when the action under challenge is withdrawn by the authority, the challenge to that action becomes moot. No specific sections of the Act were discussed in relation to this finding.

Facts

The petitioner, M/s Surya Business Private Limited, filed a writ petition before the Gauhati High Court challenging a Show Cause Notice dated December 21, 2023, issued by the Assistant Commissioner of State Tax, Jorhat. The respondents were the State of Assam and various tax authorities. The petition was represented by Sri Sunil Ranjan Jain. The tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history involves the filing of the writ petition and an interim order passed on January 19, 2024.

Key Issues

1. Whether the writ petition challenging the Show Cause Notice dated December 21, 2023, has become infructuous. The petitioner argued that the writ petition has become infructuous. The revenue or State, through its counsel, also submitted that the writ petition has become infructuous. The core of the issue revolves around the impact of the withdrawal of the Show Cause Notice on the maintainability of the writ petition. No specific provisions of the CGST/SGST Act or specific circulars/precedents were mentioned in relation to this issue.