M/S.Kamdar Sales Organisation vs. Goods And Services Tax Council

Facts

The petitioner, M/s. Kamdar Sales Organisation, filed a writ petition before the High Court of Orissa at Cuttack. The petition was filed against the Goods and Service Tax Council and others. The core issue in the petition was related to the filing of TRAN-1. The Supreme Court, by an order dated 22nd July, 2022, in SLP Nos. 32709-32710 of 2018 (Union of India & Another v. Filco Trade Centre (P) Ltd.), extended the period for filing TRAN-1. Consequently, the issue raised in the present writ petition became infructuous.

Held

The Court held that the issue raised in the writ petition has been rendered infructuous. This decision was based on the order dated 22nd July, 2022, passed by the Hon'ble Supreme Court in SLP Nos. 32709-32710 of 2018 (Union of India & Another v. Filco Trade Centre (P) Ltd.). The Supreme Court's order extended the period for filing TRAN-1. As a result, the relief sought by the petitioner in the writ petition, which pertained to the filing of TRAN-1, was no longer necessary. The Court did not delve into the merits of the original grievance of the petitioner. The operative direction was to dispose of the writ petition as infructuous.

Key Issues

1. Whether the issue raised in the writ petition concerning the filing of TRAN-1 has become infructuous in light of the Supreme Court's order dated 22nd July, 2022, in SLP Nos. 32709-32710 of 2018? Petitioner's Argument: The petitioner did not explicitly argue any points as the Court disposed of the matter based on the Supreme Court's order. The petition was filed seeking relief related to the filing of TRAN-1. Revenue/Opposite Parties' Argument: The Opposite Parties, including the Goods and Service Tax Council and others, did not present any arguments as the Court found the issue to be rendered infructuous due to the Supreme Court's order.