Dulal Mir vs. Union Of INDIA And 4 Ors.

Held

The Court noted the submission made by the learned counsel for the petitioner that the matter had become infructuous and that he had instructions to withdraw the same. The learned standing counsel for the respondents was present. Consequently, the Court ordered that the matter stands dismissed on withdrawal. No findings were made on the merits of any GST-related dispute, as the petition was withdrawn. The operative direction was solely to dismiss the petition as withdrawn.

Facts

The petitioner, Dulal Mir, filed a writ petition before the Gauhati High Court. The respondents were various authorities of the Union of India, including the Principal Chief Commissioner, Principal Commissioner, Deputy Commissioner, and Assistant Commissioner of Central Goods and Service Tax, along with the Chief Manager of the State Bank of India, Tezpur Branch. 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 also not detailed. The matter was listed before the High Court on June 12, 2023.

Key Issues

1. Whether the writ petition has become infructuous, thereby warranting withdrawal. The petitioner, through their counsel, submitted that the matter had become infructuous and sought to withdraw the petition. The respondents, represented by their standing counsel, were present. No specific arguments were advanced by either side regarding the merits of the case, as the petitioner sought to withdraw the petition due to it becoming infructuous. The court was not required to delve into the substantive GST provisions or any specific legal contentions.