M/S.Bakshi Motors vs. The Deputy Assistant Commissioner(St-1)
Held
The High Court accepted the submission made by the learned counsel for the petitioner. The Court noted that the petitioner had filed an SLP before the Hon'ble Apex Court against a previous order of this Court, and the Apex Court had directed that no coercive action be taken against the petitioner until further orders. In view of this order from the Apex Court, the High Court found that the present Writ Petition was no longer required. Consequently, the High Court ordered the closure of the Writ Petition. No costs were imposed. Any pending miscellaneous applications were also ordered to stand closed.
Facts
The petitioner filed the present Writ Petition No. 8623 of 2023 before the High Court. The petitioner had previously filed Writ Petition No. 40066 of 2022, against an order passed by the authorities. Following the High Court's order in that previous writ petition, the petitioner filed a Special Leave Petition (SLP) No. 6434 of 2023 before the Hon'ble Apex Court. The Apex Court, in its order, directed that no coercive action should be taken against the petitioner until further orders. In light of the Apex Court's interim order, the petitioner submitted that the present Writ Petition was no longer necessary and requested its closure.
Key Issues
The primary issue before the High Court was whether the present Writ Petition was required to be adjudicated on merits, given the interim order passed by the Hon'ble Apex Court in a related Special Leave Petition. The petitioner argued that due to the Apex Court's direction to refrain from coercive action, the present writ petition had become infructuous and should be closed. The revenue or State did not appear to have made any submissions as the matter was disposed of based on the petitioner's submission and the Apex Court's order.
AI-generated summary — verify with the full judgment below
1
HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT JUSTICE VENKATA JYOTHIRMAI PRATAPA
WRIT PETITION No. 8623 of 2023
ORDER: (per UDPR,J)
When the matter is taken up for hearing, Sri Guduri Venkateswara Rao, learned counsel for Petitioner would submit that, as against the order passed by this court in Writ Petition No.40066 of 2022 dated 15.12.2022, the petitioner filed SLP No.6434 of 2023 before the Hon’ble Apex Court, Hon’ble Apex Court has passed an order directing that the respondents shall not take any coercive action against the petitioner until further orders and in view of the said orders, the present Writ Petition is not required and therefore prayed to close the writ petition.
In view of the above submissions, the Writ Petition is closed. No costs. As a sequel, miscellaneous applications pending, if any, shall stand closed.
__________________________ U. DURGA PRASAD RAO, J
_____________________________________ VENKATA JYOTHIRMAI PRATAPA, J 19.04.2023 KKV
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.