The Principal Commissioner, CGST And Cx, Kolkata South Commissionerate And Anr. vs. Sri Mohitosh Saha And Ors.

Facts

This matter concerns an intra-Court appeal filed by the Principal Commissioner, CGST & CX, Kolkata South Commissionerate, and another, against an order dated August 14, 2023, passed by a learned Single Bench in W.P.A. 12410 of 2023. The appeal was filed with a delay of 80 days, for which an affidavit was filed showing sufficient cause, leading to the condonation of delay. The primary issue before the High Court was the appeal itself, which was directed against the Single Bench's order. However, during the proceedings, it was submitted that the order and direction issued by the learned Single Bench had been complied with, and the respondent no. 1/writ petitioner had been issued GST registration on August 29, 2023.

Held

The Court condoned the delay of 80 days in filing the intra-Court appeal, finding that sufficient cause had been shown by the appellants in their affidavit. Regarding the main appeal, the Court noted that the learned advocate for the respondent no. 1/writ petitioner submitted that the order and direction issued by the learned Single Bench had been complied with. Specifically, the respondent no. 1/writ petitioner had been issued GST registration on August 29, 2023. In light of this compliance, the Court held that no further orders were required in the appeal. The submission made on behalf of the respondent no. 1/writ petitioner was placed on record, and the appeal, along with the connected application (I.A. No. CAN 2 of 2023), was disposed of accordingly. No costs were awarded. The ratio decidendi is that if the underlying grievance leading to the litigation is resolved by compliance with the lower court's order, the appellate court may not need to pass further substantive orders.

Key Issues

1. Whether the delay of 80 days in filing the intra-Court appeal by the Principal Commissioner, CGST & CX, Kolkata South Commissionerate, and another, against the order dated August 14, 2023, passed by the learned Single Bench in W.P.A. 12410 of 2023, is liable to be condoned. The appellants argued that sufficient cause was shown in the affidavit filed in support of the delay condonation application. 2. Whether any further orders are required in the intra-Court appeal, given that the order and direction issued by the learned Single Bench has been complied with and the respondent no. 1/writ petitioner has been issued GST registration. The respondent no. 1/writ petitioner submitted that compliance had been made. The revenue or State did not record any specific arguments beyond their participation in the appeal.