Chandra Shekhar Bhtevra vs. Union Of INDIA
Held
The Court held that the appeal had become infructuous. This finding was based solely on the submission made by the counsel for the appellant. The Court did not delve into the merits of the original case or the grounds of appeal. The reasoning provided is that the appellant's own counsel stated the appeal was no longer relevant or necessary to be decided. Consequently, the Court dismissed the appeal. No specific operative directions were issued beyond the dismissal. No issues were expressly left undecided.
Facts
The appellant, Chandra Shekhar Bhtevra, filed a Special Appeal (Writ) before the High Court of Rajasthan at Jodhpur. The appeal was against the Union of India and various GST authorities. The specific tax period and the order or action under challenge are not detailed in the provided judgment. The amount in dispute is also not stated. The procedural history leading to this appeal is not elaborated upon, other than the fact that it reached the High Court.
Key Issues
The Court had to decide whether the appeal had become infructuous. The appellant's counsel submitted that the appeal had indeed become infructuous. The respondents' arguments, if any, are not recorded in the judgment. The core issue revolves around the current status and viability of the appeal before the Court.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Spl. Appl. Writ No. 434/2019 Chandra Shekhar Bhtevra S/o Shri Shankar Lal Bhtevra, Aged About 30 Years, Bari Sharwa, Tel. - Kushalagarh, Distt. - Banswara, (Raj.) Presently Residing At House No. 35 B, 17- Kasturba Nagar, Near Sai Temple, Ratlam (M.p.). ----Appellant Versus
Union Of India, Though The Secretary, Ministry Of Finance, Department Of Revenue, Government Of India, Shastri Bhawan, New Delhi - 110001. 2. The Superintendent, Central Goods And Service Tax Range - Xxx, Rati Talai, Banswara, Rajasthan.
Assistant Commissioner, Central Excise And Service Tax Division, Plot No. 168-172, Sector - 4, Gandhi Nagar, Chittorgarh.
Commissioner Cgst (Appeals), G-105, New Jodhpur Industrial Area, Opposite Diesel Shed, Jodhpur Rajasthan. ----Respondents For Appellant(s) : Mr. Rishabh Handa HON'BLE THE CHIEF JUSTICE S. RAVINDRA BHAT HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI Order 04/07/2019 Counsel for the appellant submits that the appeal has been rendered infructuous. Accordingly, the appeal is dismissed as having become infructuous. (DR. PUSHPENDRA SINGH BHATI),J (S. RAVINDRA BHAT),CJ Sanjay
The judgment continues below.
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