M/S. Garg Fertilizer Company vs. Union Of INDIA And Ors
Held
The Court held that the writ petition had become infructuous. This decision was based on submissions made by learned counsels for both parties, indicating that subsequent developments had rendered the petition unnecessary. Consequently, the Court did not delve into the merits of the original grievance or the specific legal arguments that might have been presented. The reasoning is solely based on the parties' consensus that the matter was no longer live. No specific operative directions were issued beyond the dismissal. No issues were expressly left undecided.
Facts
M/s. Garg Fertilizer Company, through its proprietor Shri Subhash Garg, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents were the Union of India, the GST Council Secretariat, and the Superintendent, CGST Range XXXIII. The specific tax period and the order or action under challenge are not detailed in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition. The amount in dispute is not mentioned.
Key Issues
The Court had to decide whether the writ petition was maintainable in light of subsequent developments. The petitioner, M/s. Garg Fertilizer Company, likely argued for the continuation of the petition, seeking relief from the challenged order or action. The respondents, including the Union of India and CGST authorities, likely contended that the petition had become infructuous due to subsequent events. The judgment does not explicitly state the specific legal provisions or precedents relied upon by either party, nor does it frame the issues as numbered questions of law or mixed law and fact.
AI-generated summary — verify with the full judgment below
[2023:RJ-JD:32695-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 6574/2018 M/s. Garg Fertilizer Company, 9-10 Udhyog Market, Near Shiv Chowk Sriganganagar Raj.. Through Its Proprietor Shri Subhash Garg S/o Shri Banarsi Das Aged 60 Years, R/o 378, Aggarsen Nagar, Sriganganagar Raj- 335001 ----Petitioner Versus
Union Of India, Through Chief Commissioner, Cgst And Central Excise Jaipur Zone Jaipur.
Gst Council Secretariat, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi.
Superintendent, Cgst Range Xxxiii, First Floor, Central Revenue Building, Opposite Head Post Office, Sriganganagar Rajasthan. ----Respondents For Petitioner(s) : Mr. Lalit Pareek For Respondent(s) : Mr. Rajvendra Sarswat HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Judgment / Order 04/10/2023 Learned counsels for the parties have submitted that in view of the subsequent developments, this writ petition has rendered infructuous. Hence, this writ petition is dismissed as having become infructuous. (YOGENDRA KUMAR PUROHIT),J (VIJAY BISHNOI),J 131-msrathore/-
The judgment continues below.
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