M/S Blue Phosphate LTD. vs. Union Of INDIA
Held
The Court held that the writ petition has become infructuous. The reasoning provided is that a subsequent judgment of the Hon'ble Supreme Court has upheld the vires of Section 89(5) of the Central Goods and Services Tax Rules, 2017. Since the provision that was under challenge by the petitioner has now been authoritatively upheld by the apex court, there is no longer a live issue for the High Court to decide. Therefore, the petition is disposed of as infructuous. The operative direction is to dispose of the petition as infructuous. No specific issue was left undecided, as the court accepted the submission that the matter was rendered infructuous.
Facts
The petitioner, M/s Blue Phosphate Ltd., filed a writ petition before the Rajasthan High Court challenging the vires of Section 89(5) of the Central Goods and Services Tax Rules, 2017. The respondents were the Union of India and the Superintendent of CGST Range-V, Udaipur. The petitioner's counsel submitted that the writ petition had become infructuous due to a subsequent judgment of the Hon'ble Supreme Court. This Supreme Court judgment had upheld the vires of the very provision under challenge in the present writ petition.
Key Issues
1. Whether the writ petition challenging the vires of Section 89(5) of the Central Goods and Services Tax Rules, 2017, has become infructuous in light of a subsequent Supreme Court judgment upholding the said provision? Petitioner's Argument: The petitioner, through their counsel, argued that the present writ petition has rendered infructuous. This contention is based on the submission that the Hon'ble Supreme Court has, in a subsequent judgment, upheld the vires of Section 89(5) of the Central Goods and Services Tax Rules, 2017, which was the subject matter of challenge in this petition. Revenue's Argument: The judgment does not record any specific argument from the respondents. However, the court's decision implies that the respondents would have been in agreement with the petitioner's submission that the matter was rendered infructuous due to the Supreme Court's ruling.
Sections Cited
Section 89(5)
AI-generated summary — verify with the full judgment below
[2023:RJ-JD:20569-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9900/2021 M/s Blue Phosphate Ltd., F-6, 1st Floor, Vidhya Vihar Road, Devali, Udaipur (Raj.) GSTIN : 08AADCD3006B1ZE, Through Zafar Ullah Khan S/o Barkat Ullah Khan, Age About 58 Years, Whole Time Director M/s Blue Phosphate Ltd. Udaipur. ----Petitioner Versus
Union Of India, Through Ministry Of Finance (Department Of Revenue), Central Board Of Indirect Taxes And Customs, New Delhi.
Superintendent Of CGST Range-V, Udaipur, 4A, LIC Building, 4Th Floor, Reti Stand Circle, Sector 11, Hiran Magri, Udaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Vinay Kothari Mr. Pradeep Singh Khichi For Respondent(s) : Mr. Rajvendra Saraswat HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 10/07/2023 Learned counsel for the petitioner submits that the present petition has rendered infructuous in light of the subsequent judgment of the Hon’ble Supreme Court, where the vires of Section 89 (5) of Central Goods and Service Tax Rules, 2017, which are under challenge in the present writ petition, have been upheld. In light of the above, th
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