M/S. Lupin Forging PVT. LTD. vs. Union Of INDIA

CW/5589/2019HC RajasthanGSTCNR RJHC02025002201927 September 2023Bench: MANINDRA MOHAN SHRIVASTAVA,PRAVEER BHATNAGAR1 pages
AI SummaryRemanded

Held

The Court held that since an adjudication order had been passed during the pendency of the writ petition, and the petitioner had made a prayer for withdrawal, the petition had become infructuous. Consequently, the Court disposed of the writ petition. The reasoning was based on the subsequent event rendering the original challenge moot. No specific findings were made on the merits of the original grievance, as the petition was withdrawn. The operative direction was to dispose of the writ petition as having been rendered infructuous.

Facts

The petitioner, M/s. Lupin Forging Pvt. Ltd., filed a writ petition before the Rajasthan High Court, Bench at Jaipur. The respondents were various authorities under the Union of India, including the Revenue Secretary, DGGI, and CGST officials. The petition was filed challenging an order or action by these authorities. During the pendency of the writ petition, an adjudication order was passed. The petitioner subsequently made a prayer for withdrawal of the petition.

Key Issues

The primary issue before the Court was whether the writ petition, filed by M/s. Lupin Forging Pvt. Ltd. against various GST authorities, should be permitted to be withdrawn. This arose due to a subsequent event: the passing of an adjudication order during the pendency of the petition. The petitioner sought to withdraw the petition, and the respondents' counsel indicated no objection, acknowledging the subsequent development. The Court had to decide whether to allow the withdrawal and dispose of the petition as infructuous, given the passing of the adjudication order.

AI-generated summary — verify with the full judgment below

[2023:RJ-JP:25309-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5589/2019 M/s. Lupin Forging Pvt. Ltd., Through Its Director Nitin Jain S/o S.K. Jain, Aged About 45 Years, R/o 27 Achrol House Civil Lines Jaipur (Raj.) ----Petitioner Versus

1.

Union Of India, Through Revenue Secretary, North Block, Near India Gate, New Delhi.

2.

Additional Director General, Director General Of Goods And Service Tax Intelligence (DGGI), Jaipur Regional Unit, C-62, Sarojani Marg, C-Scheme, Jaipur (Raj.)

3.

Additional Commissioner (AE And ADJ), CGST, NCRB, Statue Circle, Jaipur (Raj.)

4.

Joint Director, DGGI, C-Scheme Sarojani Marg, Jaipur (Raj.)

5.

Senior Intelligence Officer, Director General Of Goods And Service Tax Intelligence (DGGI), Jaipur Regional Unit, C-62, Sarojani Marg, C-Scheme, Jaipur (Raj.) ----Respondents For Petitioner(s) : Mr. Daksh Pareek, Advocate For Respondent(s) : Mr. Ajay Shukla, Advocate HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Judgment / Order 27/09/2023 Prayer for withdrawal has been made. In view of subsequent event, learned counsel for the respondents also submits that during th

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