M/S Diphlu River Lodge vs. Union Of INDIA And 5 Ors

Held

The Court noted the submission made by the learned counsel for the writ petitioner that the matter had become infructuous and could be closed. The learned counsel representing the GST authorities did not object to this prayer. Consequently, the High Court disposed of the writ petition on withdrawal, accepting the petitioner's submission that the case was no longer maintainable. No decision on the merits of any underlying GST dispute was made, as the petition was withdrawn due to becoming infructuous. The operative direction was to dispose of the writ petition.

Facts

The petitioner, M/s Diphlu River Lodge, a partnership firm, filed a writ petition before the Gauhati High Court. The respondents were the Union of India and various GST authorities, including the Ministry of Finance, Department of Revenue, the Designated Committee, Principal Commissioner, and Additional Commissioner of Central Goods and Service Tax. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter was listed for hearing before the High Court.

Key Issues

1. Whether the writ petition has become infructuous, thereby warranting its closure. The petitioner, through their counsel Dr. A. Saraf, submitted that the matter had become infructuous and requested that it be closed. The respondents, represented by Ms. P. Khakholia, learned counsel for the GST authorities, stated that they had no objection to the prayer being allowed. No specific arguments were recorded for either side beyond these submissions regarding the infructuousness of the case.