M/S. Matrix Engineers vs. Commissioner Of CGST & Ors.
Held
The Court was informed by the petitioner's counsel that the petitioner's grievance has been satisfied and they no longer wish to pursue the writ petition. It was further stated that the order cancelling the petitioner's GST registration had been revoked by an order dated 04.08.2022. Given that the petitioner's primary grievance, which was the cancellation of their registration, has been resolved, the Court found no reason to continue with the proceedings. The Court accepted the submission that the matter was settled and accordingly closed the writ petition. The ratio decidendi is that if a petitioner's grievance leading to a writ petition is resolved, the petition can be closed as infructuous. No specific sections of the CGST Act or Rules were discussed in detail, as the matter was settled.
Facts
The petitioner, M/s. Matrix Engineers, filed a writ petition before the Delhi High Court challenging an order that cancelled their GST registration. The respondents were the Commissioner of CGST and other authorities. The grievance of the petitioner stemmed from the cancellation of their registration. The tax period for which the dispute arose is not explicitly stated in the judgment. The procedural history indicates that the petitioner approached the High Court by way of a writ petition. Subsequent to the filing of the petition, the petitioner's registration was revoked.
Key Issues
1. Whether the petitioner's grievance stands satisfied, thereby rendering the writ petition infructuous? Petitioner's Contention: The petitioner, through their counsel, stated that their grievance has been satisfied and they do not wish to press the writ petition further. This implies that the issue that led to the filing of the petition has been resolved to their satisfaction. Revenue's Contention: The judgment does not record any specific contention from the revenue or state. However, the information provided to the court by the petitioner's counsel, and implicitly accepted by the court, is that the order cancelling the petitioner's registration has been revoked.
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Cause title — parties, addresses and appearances
O R D E R %
2022
[Physical Court hearing/ Hybrid hearing (as per request)]
Ms Anjali Jha Manish, who appears on behalf of the petitioner, says that since the petitioner’s grievance stands satisfied, she has instructions not to press the writ petition any further.
We are informed that the order cancelling the registration of the petitioner, stands revoked via order dated 04.08.2022. 3. Accordingly, the writ petition shall stand closed.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
AUGUST 17, 2022/r
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