M/S Haldia Nirman Projects Private Limited And Anr vs. The Superintendent, Range-1, CGST And Cx, Haldia-I Division And Ors

Held

The Court held that since the petitioner had placed before it an order dated September 13, 2024, demonstrating that the entire proceedings initiated by the show cause notice dated May 29, 2024, for the tax period 2019-20, had been dropped, nothing further survived in the present writ petition. Consequently, the Court found no necessity to adjudicate on the merits of the case. The ratio decidendi is that a writ petition becomes infructuous and is liable to be disposed of when the action under challenge is withdrawn or dropped by the issuing authority. The operative direction was to dispose of the writ petition.

Facts

The petitioners, M/s Haldia Nirman Projects Private Limited & Anr., filed a writ petition before the Calcutta High Court. The petition challenged proceedings initiated by the Superintendent, Range-1, CGST & CX. The proceedings were based on a show cause notice dated May 29, 2024, concerning the tax period 2019-20. The petitioners presented an order dated September 13, 2024, to the Court, indicating that the entire proceedings had been dropped by the revenue authorities.

Key Issues

1. Whether the writ petition is maintainable when the proceedings initiated by the revenue authorities have been dropped. The petitioner argued that since the show cause notice proceedings for the tax period 2019-20 have been dropped by an order dated September 13, 2024, nothing further survives for adjudication in the present writ petition. The revenue authorities did not present any counter-argument regarding the maintainability of the petition in light of the dropped proceedings.