M/S. Associated Law Chambers And Anr. vs. The Union Of INDIA And 2 Ors.
Held
The Court held that the writ petition had become infructuous. This finding was based on the joint submission of both the petitioner and the respondent GST authorities. The petitioner's counsel stated that the impugned Demand Notice had been withdrawn by the respondent authorities. The respondent's counsel agreed with this submission. Consequently, the Court found no live dispute to adjudicate. The ratio decidendi is that if the action under challenge is withdrawn by the authority that issued it, the writ petition challenging that action becomes infructuous and should be dismissed. The Court ordered that the writ petition, being infructuous, stands dismissed. The interim order passed earlier on 29.11.2019 was recalled and vacated.
Facts
The petitioners, M/s. Associated Law Chambers and an individual partner, filed a writ petition challenging a Demand Notice No. V(15)748/GHY/DIV-II/R-IIA/SCN/2019-20/5009 dated 08.11.2019, issued by the Assistant Commissioner of Central Goods and Service Tax, Guwahati Division-II. The respondents were the Union of India, the Commissioner of Central Goods and Service Tax, and the Assistant Commissioner of Central Goods and Service Tax. The petition was filed before the Gauhati High Court. An interim order was passed on 29.11.2019. The matter came up for hearing on 24.06.2022.
Key Issues
1. Whether the writ petition has become infructuous due to the withdrawal of the impugned Demand Notice by the respondent authorities? The petitioner argued that the respondent authorities had withdrawn the impugned Demand Notice dated 08.11.2019, rendering the writ petition infructuous. The respondent GST authorities, represented by their Standing Counsel, agreed with the petitioner's submission that the demand notice had been withdrawn and consequently, the petition had become infructuous. No other arguments or reliance on specific provisions, circulars, or precedents were recorded in the judgment for either side.
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Page No.# 1/2 GAHC010290602019
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/8764/2019 M/S. ASSOCIATED LAW CHAMBERS AND ANR. A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNER SHIP ACT, 1932 AND HAVING ITS PRINCIPAL PLACE OF BUSINESS AT SATYA BORA LANE, DIGHALIPUKHURI, EAST, GUWAHATI-01 2: HEMANTA KUMAR SHARMA SITALA ENCLAVE KHARGULI AND P.O. KHARGULI GUWAHATI AND ONE OF THE PARTNERS OF THE PETITIONER NO. 1 FIR VERSUS THE UNION OF INDIA AND 2 ORS. REP BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, , NEW DELHI-110001 2:THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX HEAD QUARTERS ANTI EVASION UNIT-II ROOM NO. 103 CGST COMMISSIONERATE GUWAHATI GST BHAWAN 1ST. FLOOR KEDAR ROAD MACHKHOWA GUWAHATI-781001 3:THE ASSISTANT COMMISSIONER OF CENTRAL GOODS SERVICE TAX O/O THE ASSISTANT COMMISSIONER GUWAHATI DIVISION-II GST BHAWAN 2ND FLOOR ROOM NO 206 KEDAR ROAD GUWAHATI-78100
Page No.# 2/2 Advocate for the Petitioner : DR. A SARAF Advocate for the Respondent : SC, C G S C
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