M/S. Geet Basa, A Proprietorship Concern vs. The CT And GST Officer

Held

The Court noted that the learned counsel for the Petitioner stated that the matter had been rendered infructuous and a memo to that effect had been filed and taken on record. Based on this submission by the petitioner, the Court found no reason to proceed with the writ petition on its merits. The Court did not delve into the substantive issues that might have been raised had the matter not been rendered infructuous. The operative direction was to dismiss the petition.

Facts

The petitioner, M/s. Geet Basa, filed a writ petition before the High Court of Orissa at Cuttack challenging an action or order by the CT & GST Officer and others. The specific tax period(s) and the amount in dispute were not recorded in the judgment. The procedural history leading to the writ petition was also not detailed. However, the matter was brought before the Court on December 13, 2022.

Key Issues

1. Whether the writ petition has become infructuous, as contended by the petitioner. The petitioner argued that the matter had been rendered infructuous and filed a memo to that effect. The revenue or State did not record any arguments in the judgment. No specific provisions of the CGST/SGST Act or Rules were explicitly discussed in relation to the arguments presented.