M/S. Markap Resources PVT. Limited vs. The Union Of INDIA

CW/4622/2020HC RajasthanGSTCNR RJHC01022790202008 July 2020Bench: VIJAY BISHNOI1 pages
AI SummaryDismissed

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, stating that the relief prayed for in the writ petition had already been granted. Consequently, the Court found no further necessity to adjudicate the matter on merits. The reasoning is that once the petitioner's grievance is addressed and the requested relief is provided, the purpose of filing the writ petition is extinguished, rendering it moot. The ratio decidendi is that a writ petition that has become infructuous due to the fulfillment of its prayer will be dismissed as such. No specific operative directions were issued beyond the dismissal.

Facts

The petitioner, M/s. Markap Resources Pvt. Limited, through its Director, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The respondents were various authorities under the Union of India, including the Ministry of Finance, Chief Commissioner, Joint Commissioner, Commissioner (Appeals), and Superintendent of Central Excise and CGST. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the filing of the petition itself.

Key Issues

The primary issue before the Court was whether the writ petition had become infructuous. The petitioner argued that the relief sought in the writ petition had already been granted. The respondents' arguments are not recorded in the judgment. The question of law revolves around the consequence of a writ petition's prayer being fulfilled during its pendency, specifically concerning the continued necessity of the Court's adjudication.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 4622/2020 M/s. Markap Resources Pvt. Limited, Sp 237, Growth Centre-2, Riico Industrial Centre Abu Road, Sirohi Through Its Director Shri Kapil Kohli S/o Late Shr Kailash Oath Kohli Age About 59 Years. ----Petitioner Versus

1.

The Union Of India, Through The Secretary, North Block, Ministry Of Finance, Secretariat, Jaipur, Rajasthan.

2.

The Chief Commissioner, Jodhpur Zone, Office Of Commissionerate, Central Goods And Services Tax Division, Jodhpur.

3.

The Joint Commissioner, Central Goods And Services Tax Division, G-105, Road No. 5, New Industrial Area, Basni, Opposite Diesel Shed Road, Behind Aiims, Jodhpur, Rajasthan.

4.

The Commissioner (Appeals), Central Goods And Services Tax Division, Jodhpur.

5.

The Superintendent, Central Excise And Cgst Range-Xx, Abu Road. ----Respondents For Petitioner(s) : Mr. Manoj Bhandari For Respondent(s) : HON'BLE MR. JUSTICE VIJAY BISHNOI Judgment / Order 08/07/2020 Learned counsel for the petitioner has submitted that since the relief prayed for in this writ petition has already been granted, therefore, this writ petition has rendered infructuous. In view of

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.