Gujarat Nre Coke LTD vs. Commissioner Of Commercial Taxes Karnataka

WP/102330/2023HC KarnatakaGSTCNR KAHC02005627202312 September 2024Bench: JYOTI MULIMANI2 pages

For Petitioner: SRI. PRUTHVIRAJ.P.HITTALAMANI., ADVOCATEFor Respondent: SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1; SRI. SHIVARAJ.S.BALLOLI., ADVOCATE FOR R2

AI SummaryDismissed

Facts

The petitioner, Gujarat Nre Coke Ltd., represented by its liquidator, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The respondents were the Commissioner of Commercial Taxes, Karnataka, and the Superintendent of Central Tax (GST), Dharwad Division. The specific tax period and the order or action under challenge, as well as 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 for preliminary hearing.

Held

The Court accepted the submission made by the petitioner's counsel that the writ petition had become infructuous. Based on this oral submission, the Court found no further necessity to adjudicate the matter. The reasoning was solely based on the petitioner's counsel's statement that the petition was no longer alive or requiring resolution. Therefore, the Court decided to dismiss the writ petition on the ground of being infructuous. No other issues were decided, and no specific operative directions were issued beyond the dismissal.

Key Issues

The primary issue before the Court was whether the writ petition had become infructuous. The petitioner's counsel made a submission to this effect. The Court needed to decide if this submission was valid and if the petition could be disposed of on this ground. The petitioner argued that the writ petition had become infructuous. The respondents' arguments, if any, are not recorded in the judgment. No specific provisions of the GST Act or Rules were explicitly discussed in relation to the arguments presented.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC-D:13070 WP No. 102330 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 12TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 102330 OF 2023 (T-RES) BETWEEN: GUJARAT NRE COKE LTD., HAVING ITS PRINCIPAL PLACE OF BUSINESS AT 22, CAMAC STREET, BLOCK-C, 5TH FLOOR, KOLKATA-700 017, REPRESENTED BY ITS LIQUIDATOR, SUMIT BINANI S/O. SUSHIL KUMAR BINANI, HAVING OFFICE AT NICCO HOUSE, 2, HARE STREET, 2ND FLOOR, KOLKATA-700 001. …PETITIONER (BY SRI. PRUTHVIRAJ.P.HITTALAMANI., ADVOCATE) AND: 1. COMMISSIONER OF COMMERCIAL TAXES, KARNATAKA, VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560 009. 2. SUPERINTENDENT OF CENTRAL TAX (GST), DHARWAD DIVISION (LGSTO-310), R/O: OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX, ZEDEM TOWER, PLOT NO.76 AND 86, 1ST FLOOR, ASHWAMEDHA NAGAR, AMARGOL GRAM, P.B.ROAD, NAVANAGAR, HUBLI-580 021. DIST: DHARWAD. …RESPONDENTS (BY SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1; SRI. SHIVARAJ.S.BALLOLI., ADVOCATE FOR R2) Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-D:13070 WP No. 102330 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER Sri.Pruthviraj P.Hittalamani., counsel for the petitioner, Sri.Shivaprabhu S.Hiremath., AGA for respondent No.1 and Sri.Shivaraj S.Balloli., for respondent No.2 have appeared in person.

Counsel for the petitioner submits that the Writ Petition may be dismissed as having become infructuous.

When queried, counsel Sri.Pruthviraj P.Hittalamani., submits that a conscious submission is made about the infructuous of the Writ Petition.

The oral submission made by counsel for the petitioner is placed on record.

The Writ Petition is dismissed as having become infructuous. (JYOTI MULIMANI) JUDGE TKN List No.: 1 Sl No.: 39

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.