Debadurllava Das vs. Commnr. GST (State), Ctc

Held

The Court held that in view of the Appellate Authority having disposed of the petitioner's appeal, the relief sought by the petitioner in the writ petition was no longer subsisting. The Court found it open to the petitioner to pursue his remedy before the appropriate forum in accordance with law. Consequently, the writ petition was disposed of, granting the petitioner liberty to pursue further remedies. The Court did not delve into the merits of the original dispute or the contents of the appeal order itself, focusing solely on the procedural development of the appeal being decided.

Facts

The petitioner, Debadurllava Das, filed a writ petition before the High Court of Orissa at Cuttack. The Opposite Parties were the Commissioner, GST (State) & Others. The petitioner sought relief in the writ petition. During the pendency of the writ petition, the Appellate Authority passed an appeal order concerning the petitioner's appeal. Mr. Sunil Mishra, learned Standing Counsel for the CT & GST Department, submitted a copy of this appeal order to the Court, stating that the relief sought by the petitioner in the writ petition no longer subsisted as the appeal had been disposed of. The Court noted this development.

Key Issues

1. Whether the writ petition is maintainable in light of the disposal of the petitioner's appeal by the Appellate Authority? Petitioner's Argument: The judgment does not record any specific arguments made by the petitioner regarding the maintainability of the writ petition. Revenue/State's Argument: The Opposite Parties, through their counsel Mr. Sunil Mishra, contended that since the Appellate Authority had disposed of the petitioner's appeal, the relief sought by the petitioner in the present writ petition was no longer subsisting. They relied on the fact that an appeal order had been passed.