Shree Raj Exports Private Limited vs. Union Of INDIA
Held
The Court held that the writ petition had become infructuous, based on the agreement of both the learned counsels for the petitioner and the respondents. Consequently, the Court dismissed the writ petition. The reasoning for the petition becoming infructuous is not elaborated upon in the judgment. The ratio decidendi is that when parties to a writ petition agree that it has become infructuous, the Court will dismiss it on that basis. No specific operative directions were issued beyond the dismissal of the petition.
Facts
The petitioners, Shree Raj Exports Private Limited and its director Leelesh Mamania, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents were the Union of India through the Commissioner of Central Excise, Jodhpur, and the Assistant Commissioner, CGST and Central Excise Commissionerate, Jodhpur. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than the filing of the petition itself.
Key Issues
The Court had to decide whether the writ petition had become infructuous. The petitioner's argument, as presented by their counsel, was that the writ petition had indeed rendered infructuous. The respondents' counsel also agreed with this submission. No specific legal provisions or precedents were cited by either party in relation to this agreement.
AI-generated summary — verify with the full judgment below
[2023:RJ-JD:32411-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 13433/2019
Shree Raj Exports Private Limited, Khasra No. 367/278/3, Near Mata Ka Than Village Punjla, Nagour By-Pass Road, Jodhpur.
Leelesh Mamania S/o Shri Hirji Mamania, Aged About 56 Years, Director Of Shree Raj Exports Private Limited Resident Of 2/9/8 Ganesh Niwas, Opp Ganesh Talkies, Joglibaug, Cherai, Thane (West) 400601. ----Petitioners Versus
Union Of India, Through Commissioner Of Central Excise, Jodhpur Headquarter At New Central Revenue Building Statue Circle, Prithvi Raj Road, C-Scheme Jaipur.
Assistant Commissioner, Cgst And Central Excise Commissionerate Range - Iii, Division-A, Jodhpur. ----Respondents For Petitioner(s) : Mr. Lalit Pareek For Respondent(s) : Mr. Kuldeep Vaishnav HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 03/10/2023 Learned counsels for the parties are in agreement that the writ petition has rendered infructuous. Accordingly, this writ petition is dismissed as having become infructuous. (YOGENDRA KUMAR PUROHIT),J (VIJAY BISHNOI),J 94-Arun/-
The judgment continues below.
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