M/S Mother Dairy Fruit And Vegetable Private Limited vs. Union Of INDIA

Held

The Court accepted the submission made by the learned counsel for the petitioner. It was noted that the petitioner's Form GST TRAN-1 was permitted to be uploaded on the GST portal as per the directions previously issued by the Court on December 31, 2019. In light of this compliance and the petitioner's statement that no further orders were required, the Court ordered the closure of the writ petition. No costs were awarded. Any pending interlocutory applications were also ordered to stand closed.

Facts

The petitioner filed a writ petition before the High Court seeking directions to upload their Form GST TRAN-1 on the GST portal. The Court, by its order dated December 31, 2019, had permitted the petitioner to upload the form. On the current date of hearing, the petitioner's counsel submitted that the Form GST TRAN-1 had been successfully uploaded as per the Court's previous directions. Consequently, the petitioner stated that no further orders were required in the writ petition.

Key Issues

1. Whether the writ petition requires further orders, given that the petitioner's Form GST TRAN-1 has been uploaded as per the Court's previous directions dated 31.12.2019. Petitioner's contention: The petitioner argued that since the Court's earlier order directing the uploading of Form GST TRAN-1 has been complied with, the writ petition can be closed as no further orders are necessary. Revenue's contention: The judgment does not record any specific arguments or contentions from the revenue or state.