The Commissioner (Presently Principal Commissioner) Of CGST And Cx Kolkata North Commissionerate vs. Jayanta Das (Prop Of J D Traders) And Ors

Held

The Court held that the appeal and the connected application stand disposed of. This decision was based on the submission made by the appellant that the Appellate Authority had already complied with the direction passed in the writ petition by passing a speaking order. The appellant further contended that as a result, nothing survived for adjudication in the present appeal. The Court took on record the copy of the final order passed by the Appellate Authority, which substantiated the appellant's claim of compliance. The ratio decidendi is that if a subsequent order renders the subject matter of an appeal infructuous, the appeal can be disposed of on that ground. The operative direction was to dispose of the appeal and the connected application.

Facts

The appellant, the Commissioner of CGST & CX, Kolkata North Commissionerate, filed the present appeal against an order. During the pendency of this appeal, the Appellate Authority, to whom a direction was previously issued in a writ petition, has passed a speaking order. The appellant submitted that this subsequent order has rendered the present appeal infructuous as it has complied with the earlier direction. A copy of this final order from the Appellate Authority was placed on record.

Key Issues

1. Whether the present appeal has become infructuous due to the subsequent speaking order passed by the Appellate Authority in compliance with the direction in a writ petition? Arguments for the Appellant: The appellant argued that the Appellate Authority has already complied with the direction passed in the writ petition by passing a speaking order. Consequently, nothing remains for adjudication in the present appeal, and it should be disposed of. They placed on record a copy of the final order passed by the Appellate Authority. Arguments for the Revenue/State: The judgment does not record any specific arguments made by the revenue or state in response to the appellant's submission.