M/S Raks Exim Services Private Limited vs. Assistant Commissioner, Division North Of CGST Faridabad, Office Of The Commissioner,And Others

Facts

The petitioner, M/S RAKS EXIM SERVICES PRIVATE LIMITED, challenged a show cause notice dated June 28, 2025, issued by the Assistant Commissioner, Division North of CGST, Faridabad. The petitioner's counsel informed the Court that a final order had been passed subsequent to the filing of the writ petition. Consequently, the petitioner sought to withdraw the writ petition and avail the statutory remedies available to challenge the final order. The respondents are the Assistant Commissioner, Division North of CGST, Faridabad, and others.

Held

The Court held that the writ petition challenging the show cause notice has become infructuous because a final order has been passed. The Court reasoned that once a final order is issued, the challenge to the show cause notice that preceded it becomes moot. The petitioner's request to withdraw the petition with liberty to avail statutory remedies was granted. The operative direction was to dismiss the writ petition as withdrawn with liberty to the petitioner to pursue statutory remedies against the final order. No specific issues were expressly left undecided.

Key Issues

1. Whether the writ petition challenging the show cause notice dated June 28, 2025, has become infructuous due to the passing of a final order. The petitioner argued that the writ petition has become infructuous as a final order has been passed. Therefore, they sought to withdraw the petition with liberty to pursue statutory remedies against the final order. The respondents' contentions were not recorded in the judgment.