M/S Shiv Shakti Transport vs. Union Of INDIA And 3 Ors

Held

The Court noted that the writ petitioner's counsel submitted that the grievance of his client had been redressed during the pendency of the writ petition. Consequently, the petitioner's counsel had instructions to withdraw the writ petition. The counsel for the respondents did not oppose this prayer. In light of the petitioner's submission and the lack of opposition from the respondents, the Court held that the writ petition could be disposed of on withdrawal. No decision was made on the merits of the original grievance. The operative direction was to dispose of the writ petition as withdrawn.

Facts

The petitioner, M/s Shiv Shakti Transport, a partnership firm, filed a writ petition before the Gauhati High Court. The respondents were the Union of India and various authorities of the Central Goods and Service Tax department. The writ petition was filed challenging an unspecified order or action by the GST authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is not detailed.

Key Issues

1. Whether the grievance of the writ petitioner has been redressed during the pendency of the writ petition, thereby making the petition infructuous? The petitioner, through its counsel, argued that its grievance has been redressed during the pendency of the writ petition. The petitioner's counsel indicated that they had instructions to withdraw the writ petition. The respondents, represented by their counsel, did not oppose the prayer for withdrawal. No specific legal provisions or precedents were cited by either party in the brief proceedings recorded.