Srikant Rai vs. Union Of INDIA And Ors.
Held
The Court held that the order and direction passed in the writ petition had worked themselves out. The learned Single Bench had directed the authority to consider the petitioner's representation and pass a reasoned order after a hearing. This direction was complied with by the CGST Authority, which passed a speaking order dated September 5, 2023, and communicated it to the assessee. Therefore, the purpose of the writ petition, as directed by the Single Bench, was fulfilled. The High Court disposed of the intra-court appeal by granting liberty to the petitioner to question the speaking order dated September 5, 2023, before the appropriate forum, if advised. No specific issue was left undecided, as the court focused on the procedural compliance.
Facts
The appellant, Srikant Rai, filed a writ petition challenging an order or action by the CGST Authority. The learned Single Bench, by an order dated August 21, 2023, directed the authority to consider the petitioner's representation dated July 12, 2023, and pass a reasoned order after providing a hearing. The department reported that a speaking order dated September 5, 2023, was passed and communicated to the assessee. A copy of this order was placed before the High Court. The present intra-court appeal was filed by the writ petitioner against the Single Bench's order.
Key Issues
1. Whether the intra-court appeal is maintainable when the writ petition has been disposed of by directing the authority to pass a reasoned order, and such an order has subsequently been passed and communicated to the petitioner? Appellant's argument: The appellant likely sought to challenge the original order or the subsequent speaking order, arguing that the directions of the Single Bench were not adequately complied with or that the speaking order itself was flawed. However, the judgment does not explicitly record the appellant's arguments in this intra-court appeal. Respondent's argument: The respondent (Union of India and CGST Authority) contended that the writ petition's directions had been fulfilled by the passing of the speaking order dated September 5, 2023. They argued that the appellant should now challenge this speaking order before the appropriate forum, rendering the current appeal infructuous.
AI-generated summary — verify with the full judgment below
2023 Item No.10 gd/ssd MAT/1710/2023 IA NO: CAN/1/2023 ..for the Respondent/CGST Authority.
This intra court appeal is directed by the writ petitioner against the order passed by the learned Single Bench dated 21st August, 2023 in WPA 19054 of 2023. 2. The writ petition stood disposed of by directing the authority to consider the representation given by the petitioner dated 12th July, 2023 and pass reasoned and speaking order after affording an opportunity of hearing to the petitioner.
The appellant-assessee was heard and it is reported by the learned standing counsel for the department that a speaking order dated 05.09.2023 has been passed by the authority concerned and the said order has been communicated to the assessee. The copy of such order has been placed before this
2 court and shall be furnished to the learned advocate for the appellant.
In the lig
The judgment continues below.
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