Shamsher Singh Son Of Shri Rattan Singh vs. Chief Commissioner

CW/6528/2025HC RajasthanGSTCNR RJHC02035400202531 July 2025Bench: INDERJEET SINGH,ANAND SHARMA1 pages
AI SummaryDismissed

Held

The Court held that the present Civil Writ Petition had become infructuous. Consequently, the Court dismissed the petition on this ground. The reasoning provided is solely based on the statement made by the learned counsel for the petitioner. No other issues were decided, and no specific provisions of law were analyzed to arrive at this conclusion. The operative direction was to dismiss the petition as infructuous. Any pending applications were also disposed of.

Facts

The petitioner, Shamsher Singh, an Inspector in CGST Alwar, filed a Civil Writ Petition before the Rajasthan High Court, Bench at Jaipur. The respondents were the Chief Commissioner and the Principal Commissioner of Central Excise and CGST (Jaipur Zone). The petition was filed by the petitioner against an unspecified order or action by the revenue authorities. The tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is not detailed.

Key Issues

1. Whether the writ petition has become infructuous, thereby warranting dismissal? The petitioner's counsel stated that the matter had become infructuous. The respondents' arguments are not recorded in the judgment. No specific provisions of the CGST Act or Rules were explicitly discussed in relation to the grounds for dismissal as infructuous.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:29134-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6528/2025 Shamsher Singh Son of Shri Rattan Singh, Aged About 42 Years, Resident of Quarter No. 8, CGST Colony, Bhiwari, Alwar 301019, (Rajasthan), Presently Working As Inspector CGST Alwar, Group “B” Service. ----Petitioner Versus

1.

Chief Commissioner, Central Excise And CGST (Jaipur Zone), Jaipur, NCR Building, Statue Circle, C-Scheme, Jaipur-302005 (Rajasthan).

2.

Principal Commissioner, Central Excise And CGST, Jaipur NCR Building, Statue Circle, C-Scheme, Jaipur-302005 (Rajasthan). ----Respondents For Petitioner(s) : Mr. Ashok Bansal Mr. Pawan Sharma For Respondent(s) : Mr. C.S. Sinha Mr. Kinshuk Jain with Mr. Saurabh Jain and Mr. Jai Upadhyay HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order 31/07/2025 Learned counsel appearing for the petitioner states that the present matter has been rendered infructuous. In view of the above, the present Civil Writ Petition is, accordingly, dismissed as having become infructuous. Pending application(s), if any, stand disposed of. (CHANDRA PRAKASH SHRIMALI),J (SANJEEV PRAKASH SHARMA

The judgment continues below.

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Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.