M/S Nitin Motors (Rajesh Punia) vs. Union Of INDIA
Held
The Court held that the present writ petition had been rendered infructuous. Consequently, the Court disposed of the petition on this basis. 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 discussed or interpreted. The operative direction was to dispose of the petition. No issues were expressly left undecided.
Facts
The petitioner, M/s Nitin Motors (Rajesh Punia), filed a writ petition before the Rajasthan High Court, Bench at Jaipur. The respondents included various authorities of the Union of India and the State of Rajasthan, such as the Ministry of Finance, GST Commissionerates, and the GST Council. The specific tax period(s) and the amount in dispute are not recorded in the provided judgment excerpt. The procedural history indicates that the writ petition was filed, and subsequently, the learned counsel for the petitioner stated that the petition had been rendered infructuous.
Key Issues
1. Whether the present writ petition has become infructuous, thereby warranting its disposal on that ground. The petitioner's counsel argued that the petition is now infructuous. The respondents' arguments are not recorded in the provided judgment excerpt. No specific provisions of the GST Act or Rules are named in relation to this issue.
AI-generated summary — verify with the full judgment below
[2023:RJ-JP:28617-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6199/2020 M/s Nitin Motors (Rajesh Punia), Having Its Office Near Bypass Road, Sultana, Jhunjhunu Through Its Proprietor Mr. Rajesh Punia S/o Sanwar Mal Aged About 33 Years R/o Kithana Road, Sultana, Jhunjhunu. ----Petitioner Versus
Union Of India, Ministry Of Finance (Department Of Revenue) Room No. 46, North Block, New Delhi - 110 001 Through Joint Secretary (Revenue)
Commissioner (Nodal Officer), Cgst Commissionerate, Ncr Building, Statue Circle, C-Scheme, Jaipur-302005 (Raj)
Commissioner, Rgst, Commercial Taxes Department, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C- Scheme, Jaipur- 302005 (Raj)
Commissioner, Central Excise And Service Tax, Commissionerate, Block-A, Surya Nagar, Alwar.
Gst Council Through Its Chairperson Union Finance Minister, Ministry Of Finance, North Block, New Delhi - 110 001
Goods And Service Tax Network, Having Its Office At East Wing, 4Th Floor, World Mark-1, Aerocity, New Delhi 110037 Through Assistant Manager (Legal) ----Respondents For Petitioner(s) : Mr. Wilson Joy for Mr. Sanjay Jhanwar, Sr. Adv. For Responden
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