M/S Jumbo Paper Products vs. The Union Of INDIA And 5 Ors.

Held

The Court accepted the submission made by the learned counsel for the petitioner that the relief sought for by the petitioner had already been granted. Consequently, the Court found the writ petition to be infructuous. The Court did not delve into the merits of the original grievance or the specific GST provisions that might have been involved, as the petition was disposed of based on the changed circumstances presented by the petitioner. No specific findings on any GST provisions were made, and no ratio decidendi for future cases was established beyond the procedural outcome.

Facts

The petitioner, M/s Jumbo Paper Products, a partnership firm, filed a writ petition before the Gauhati High Court. The respondents included the Union of India, represented by various Secretaries and Joint Secretaries from the Ministry of Finance and Ministry of Commerce and Industry, along with GST authorities. The petitioner sought relief from the court. During the proceedings, the petitioner's counsel submitted that the relief sought by the petitioner had already been granted.

Key Issues

1. Whether the writ petition has become infructuous due to the relief sought by the petitioner having already been granted, as submitted by the petitioner's counsel. Petitioner's Argument: The petitioner, through their counsel, argued that the relief they were seeking in the writ petition had already been granted. This submission rendered the continued adjudication of the writ petition unnecessary. Revenue/State's Argument: The judgment does not record any specific argument from the revenue or state respondents regarding the issues raised or the petitioner's submission. The focus of the recorded proceedings is on the petitioner's counsel's statement.