M/S K Dodda Hanumantappa vs. Union Of INDIA

Facts

The petitioner, M/s. K.DODDA HANUMANTAPPA, represented by its proprietor, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The respondents included the Union of India, the GST Counsel, the Principal Chief Commissioner of Central Tax, the State of Karnataka, and the Deputy Commissioner of Commercial Taxes (Audit)-2. The writ petition was filed under Articles 226 and 227 of the Constitution of India. The matter was listed for orders. The counsel for the petitioner appeared and submitted that the Writ Petition may be dismissed as having become infructuous. This submission was made consciously.

Held

The Court accepted the submission made by the learned counsel for the petitioner that the Writ Petition has become infructuous. Based on this oral submission, the Court proceeded to dismiss the Writ Petition. The reasoning is that if a matter is rendered infructuous, there is no longer a live controversy to adjudicate upon. The ratio decidendi is that a writ petition that has become infructuous, as conceded by the petitioner, should be dismissed. The operative direction was to dismiss the Writ Petition as having become infructuous. No other issues were decided, and no specific amount in dispute was mentioned.

Key Issues

1. Whether the Writ Petition has become infructuous, thereby warranting its dismissal? The petitioner's counsel argued that the Writ Petition has become infructuous. This submission was made consciously by the learned counsel. The judgment does not record any specific arguments from the revenue or state respondents regarding the infructuous nature of the petition or any counter-arguments.