M/S Ambey Ispat PVT. Limited vs. Commissioner, Central Excise And CGST
Original PDF →Facts
These are four appeals filed by Durgesh Garg, Director of M/s Ambey Ispat Pvt. Ltd., and Partner of M/s Waheguru Tradelink, and by the companies themselves, against the Commissioner, Central Excise and CGST, Jaipur-1. The appeals concern unspecified tax periods and relate to orders or actions passed by the respondent authority. The amount in dispute is not specified in the judgment. The procedural history relevant to these appeals is that the parties have agreed that the appeals have become infructuous in view of a separate order passed by the Court in DBCWP No. 6418/2024.
Held
The Court held that the appeals had become infructuous. This decision was based on the consensus reached between the learned counsel for the appellants and the respondent. Both parties agreed that the outcome of DBCWP No. 6418/2024 rendered the present appeals unnecessary or moot. Consequently, the Court did not delve into the substantive grounds of the appeals or the underlying GST issues. The reasoning was purely procedural: if the parties agree an appeal is infructuous, and the Court accepts this agreement, the appeal is dismissed on that basis. The ratio decidendi is that appeals, even if filed, can be dismissed as infructuous if subsequent events or related court orders make their adjudication unnecessary, provided all parties concur.
Key Issues
The primary issue before the Court was whether the appeals filed by the appellants had become infructuous. The appellants, through their counsel, stated that in view of the order passed by the Court on the same day in DBCWP No. 6418/2024, the present appeals have been rendered infructuous. The respondent, represented by its counsel, agreed with this submission. Therefore, the Court did not have to decide on the merits of any substantive GST-related legal or factual dispute. The core question was the current status of the appeals given the related writ petition's outcome.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:29339-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 3/2024 Durgesh Garg S/o Krishan Kumar, Director Of M/s Ambey Ispat Pvt. Ltd., 15, Ashiyana Village, Bhiwadi Rajasthan 301019 ----Appellants Versus Commissioner, Central Excise And Cgst, Jaipur-1 Ncr Building, Statue Circle, C-Scheme, Jaipur Rajasthan- 302005 ----Respondent D.B. Central/excise Appeal No. 4/2024 Durgesh Garg S/o Krishan Kumar, Partner Of M/s Waheguru Tradelink, 15, Ashiyana Village, Bhiwadi Rajasthan 301019 ----Appellant Versus Commissioner, Central Excise And Cgst, Jaipur-1 Ncr Building, Statue Circle, C-Scheme, Jaipur Rajasthan- 302005 ----Respondent D.B. Central/excise Appeal No. 5/2024 M/s Ambey Ispat Pvt. Limited, 15, Ashiyana Village, Bhiwadi Rajasthan 301019 Through Its Director Durgesh Garg S/o Krishan Kumar ----Appellant Versus Commissioner, Central Excise And Cgst, Jaipur-1 Ncr Building, Statue Circle, C-Scheme, Jaipur Rajasthan- 302005 ----Respondent D.B. Central/excise Appeal No. 6/2024 M/s Waheguru Tradelink through its partner Durgesh Garg S/o Krishan Kumar 15, Ashiyana Village, Bhiwadi Rajasthan- 301019 ----Appellant
[2024:RJ-JP:29339-DB] (2 of 2) [EXCIA-3/2024] Versus Commissioner, Central Excise And Cgst, Jaipur-1 NCR Building, Statue Circle, C-Scheme, Jaipur Rajasthan- 302005 ----Respondent For Appellant(s) : Mr. P.K. Kasliwal with Mr. Priyesh Kasliwal For Respondent(s) : Mr. Kinshuk Jain HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 12/07/2024 Learned counsel for the parties are at ad-idem that in view of the order passed today in DBCWP No.6418/2024, the appeals have been rendered infructuous at this stage. The appeals are dismissed as rendered infructuous. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /S1-S4
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.