M/S National Motors vs. Union Of INDIA

Held

The Court held that the writ petition had become infructuous. This decision was based on the submission made by the learned counsel for the petitioner. The counsel stated that in view of the order passed by the Supreme Court in the case of Union of India and Another Versus FILCO Trace Centre Private Limited and Another, which granted a limited window for application, the petitioner had indeed applied. Therefore, the petitioner contended that no further orders were required to be passed at that stage, and the case had rendered infructuous. The Court accepted this submission and disposed of the writ petition accordingly. The ratio decidendi is that if a petitioner demonstrates that their grievance has been addressed or rendered moot by subsequent events, particularly those stemming from a higher court's directive, the High Court will typically dispose of the matter as infructuous.

Facts

The petitioner, M/s National Motors, through its proprietor Mr. Sajjan Singh, filed a writ petition before the Rajasthan High Court at Jaipur. The petition challenged an unspecified order or action by the revenue authorities. The respondents included the Union of India, various Commissioners of CGST and RGST, the GST Council, and the Goods and Services Tax Network. The petitioner's counsel submitted that due to an order passed by the Supreme Court in the case of Union of India and Another Versus FILCO Trace Centre Private Limited and Another, granting a limited window for application, the petitioner had applied. Consequently, the petitioner argued that no further orders were required, and the case had become infructuous.

Key Issues

1. Whether the writ petition has become infructuous in light of the Supreme Court's order in Union of India and Another Versus FILCO Trace Centre Private Limited and Another, which provided a limited window for application, and the petitioner's subsequent application. Arguments: Petitioner: The petitioner argued that they had applied pursuant to the Supreme Court's order, rendering the present writ petition infructuous and thus no further orders were necessary. Revenue/State: The judgment does not record any specific arguments from the revenue or state respondents regarding the issues raised by the petitioner or the impact of the Supreme Court's order.