Hawere Engineers And Builders PVT. LTD vs. Union Of INDIA Thr The Secretary Ministry Of Finance And Ors

Facts

The Petitioner, Haware Engineers & Builders Pvt. Ltd., filed a Writ Petition before the Bombay High Court. The Respondents were the Union of India and others. The Petitioner stated that due to the enactment of the Finance (No.2) Act, 2024, which introduced sub-section (5) of Section 16 of the CGST/MGST Act, they no longer wished to press their petition. The specific tax period and the exact nature of the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed.

Held

The Court held that in light of the Petitioner's statement that they did not wish to press the Writ Petition due to the enactment of sub-section (5) of Section 16 of the CGST/MGST Act, 2017, by the Finance (No.2) Act, 2024, the petition was dismissed as withdrawn. The Court did not make any findings on the merits of the case or the interpretation of the new legal provision. The reasoning was solely based on the Petitioner's voluntary withdrawal. The operative direction was to dismiss the Writ Petition as withdrawn, with no order as to costs. Any pending applications were also disposed of as nothing survived in them.

Key Issues

1. Whether the introduction of sub-section (5) of Section 16 of the CGST/MGST Act, 2017, by the Finance (No.2) Act, 2024, renders the present Writ Petition infructuous. The Petitioner argued that the new legislative provision has addressed the issue that formed the basis of their petition, thus obviating the need to pursue it further. The Respondents' arguments are not recorded in the judgment, as the Petitioner withdrew the petition before any substantial arguments were presented by either side. The Court was not required to delve into the merits of the case or interpret the newly introduced provision.