M/S Seasons Park vs. Union Of INDIA

Facts

The petitioner, M/s Seasons Park, through its Proprietor Saroj Devi Haldiya, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Union of India, the Chief Commissioner of Central Goods and Services Tax, the State of Rajasthan, and the Superintendent of CGST Range-XXV. The petition challenged an order or action passed by the revenue authorities. During the pendency of the writ petition, an assessment order was passed against the petitioner. The petitioner's counsel informed the Court that the petitioner was no longer pressing the current petition.

Held

The Court held that since the petitioner was not pressing the writ petition due to the subsequent passing of an assessment order, and sought liberty to avail the remedy against that order, the petition should be disposed of as not pressed. The Court granted the petitioner the liberty to pursue the appropriate legal recourse against the assessment order in accordance with the law. The reasoning was based on the petitioner's voluntary withdrawal and their stated intention to challenge the assessment order through the prescribed channels. No specific findings were made on the merits of the original grievance that led to the filing of the writ petition, as it was withdrawn before adjudication.

Key Issues

The primary issue before the Court was whether the writ petition should continue given that an assessment order had been passed during its pendency. The petitioner's counsel argued that since the assessment order had been passed, they wished to withdraw the present petition to pursue the available remedy against that specific order. The Court needed to decide whether to dismiss the petition as infructuous or grant the petitioner liberty to pursue the alternative remedy. The revenue authorities did not present any arguments against the petitioner's request.