M/S. Sks Traders vs. The Assistant Commissioner (St)

Held

The Court accepted the submission made by the learned counsel for the petitioner that in view of the orders passed by the High Court in W.P.No.26244 of 2023, nothing further survives in the present writ petition. Accordingly, the Court dismissed the writ petition as withdrawn. The Court also ordered that pending miscellaneous applications, if any, shall stand closed. No order as to costs was made. The specific findings or ratio decidendi from the order in W.P.No.26244 of 2023, which led to the present petition becoming infructuous, are not detailed in this judgment.

Facts

The petitioner, M/s. Sks Traders, filed a writ petition before the High Court of Andhra Pradesh at Amaravati. The respondents were the Assistant Commissioner, State Tax, and others. The petitioner's counsel submitted that in light of orders passed by the High Court in a previous writ petition (W.P.No.26244 of 2023), nothing further survived in the present writ petition. The court recorded this submission.

Key Issues

1. Whether the present writ petition survives for adjudication in light of the orders passed by this Court in W.P.No.26244 of 2023. Petitioner's contention: The petitioner's counsel submitted that due to the orders passed in W.P.No.26244 of 2023, the present writ petition has become infructuous and nothing further survives for consideration. Revenue's contention: The judgment does not record any specific arguments or contentions from the respondent revenue authorities. However, by accepting the petitioner's submission, the revenue implicitly agreed that the matter was resolved by the previous order.