Rajib Kumar Dholua vs. The Union Of INDIA And 4 Ors

WP(C)/7613/2018HC GauhatiGSTCNR GAHC01024538201811 December 2023Bench: HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY4 pages
AI SummaryWithdrawn

Held

The Court held that the writ petition stands closed as infructuous. This decision was based on the submission made by the petitioner's counsel. The counsel stated that an interim order of status quo had been operating, but this order was vacated by the Court on September 4, 2019. Consequently, the counsel argued that nothing remained to be adjudicated in the present writ petition, rendering it infructuous. The Court accepted this submission and accordingly closed the writ petition. The ratio decidendi is that if an interim order that formed the basis of a pending proceeding is vacated, and no other substantive relief or issue remains for determination, the proceeding itself becomes infructuous and can be closed.

Facts

The petitioners, a group of individuals, filed a writ petition before the Gauhati High Court challenging an action or order by GST authorities. The specific details of the order or action under challenge, the tax period, the amount in dispute, and the authority that passed the order are not explicitly recorded in the provided text. The procedural history indicates that an interim order of status quo was initially operating. However, this interim order was later vacated by the Court on September 4, 2019, through an order in IA(C) No. 611/2019. The petitioners' counsel subsequently submitted that in light of the vacation of the interim order, nothing further remains to be adjudicated in the writ petition.

Key Issues

1. Whether the writ petition survives for adjudication after the vacation of the interim order of status quo by this Court on September 4, 2019 (under IA(C) No. 611/2019)? Petitioner's Contention: The petitioner's counsel argued that following the vacation of the interim order by this Court, the writ petition has become infructuous, meaning there is nothing left for the Court to decide on the merits of the case. Revenue/State's Contention: The judgment does not record any specific arguments made by the learned Standing Counsel for the GST in response to the petitioner's submission regarding the infructuous nature of the petition. The Standing Counsel was heard, but their specific contentions are not detailed in the provided text.

AI-generated summary — verify with the full judgment below

Page No.# 1/4 GAHC010245382018

THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/7613/2018 RAJIB KUMAR DHOLUA S/O- LATE SUSTHIR KUMAR DHOLUA, R/O- CHIRING CHAPORI (THANA GOLI), P.O- DIBRUGARH, DIST- DIBRUGARH, ASSAM, PIN- 786001 2: GONESH RAJBONGSHI S/O- LATE KHETU RAJBONGSHI R/O- PASCHIM MILAN NAGAR NAGA BARI P.O CR BUILDING DIST- DIBRUGARH ASSAM PIN- 786003 3: KONENG CHAYENGIA D/O- LATE CONGADHAR SONKORA R/O-PASCHIM MILAN NAGAR Q LANE P.O- CR BUILDING DIST- DIBRUGARH ASSAM PIN- 786003 4: JAGMOHAN BASFOR S/O- LATE BIJOY BASFOR R/O- CHOWKIDINGI DIBRU COLONY MANCOTTA ROAD P.O- CR BUILDING DIST- DIBRUGARH ASSAM PIN- 786003 5: DEBAJIT SAIKIA S/O- LATE BONAMALI SAIKIA

Page No.# 2/4 R/O- MANCOTTA TEPOR GAON P.O- CR BUILDING DIST- DIBRUGARH ASSAM PIN- 786003 6: MRIGANKA KASHYAP R/O- LILA GOGOI PATH MILAN NAGAR P.O- CR BUILDING DIST- DIBRUGARH ASSAM PIN- 786003 7: ARUN GOGOI S/O- LATE LAKHESWAR GOGOI R/O- NATUN BECHAA PATHAR BECHA PATHAR P.O- DIBRUGARH DIST- DIBRUGARH ASSAM PIN- 786001 8: SANJIB G MOMIN S/O- LATE JALISH G MOMIN R/O- KHALIHAMARI JAI

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