Triveni Engicons Private Limited Through Its Authorized Signatory Uttam Kumar Mallick vs. Union Of INDIA Through The Principal Commissioner CGST And Central Excise Ranchi
Held
The Court held that the writ petition had become infructuous. The reasoning was based on the petitioner's submission that it had complied with the pre-deposit requirement by depositing Rs. 60,08,930/- on April 16, 2024. This deposit satisfied the condition that the petitioner had sought to waive. Therefore, the original purpose of the writ petition, which was to seek a waiver of this pre-deposit, was no longer relevant. The Court accepted this submission and disposed of the writ petition as infructuous. The ratio decidendi is that once a condition sought to be challenged is complied with, the challenge itself becomes moot. No specific issue was left undecided.
Facts
The petitioner, Triveni Engicons Private Limited, filed a writ petition before the Jharkhand High Court challenging a Defect Memo dated July 11, 2023. This memo required the petitioner to deposit 7.5% of the demand against it as a pre-deposit condition. The petitioner sought waiver of this pre-deposit condition under Section 35F of the Central Excise Act, 1944. Subsequently, on April 22, 2024, the petitioner informed the Court that it had deposited Rs. 60,08,930/- on April 16, 2024, towards the 7.5% pre-deposit. The petitioner then submitted that the writ petition had become infructuous.
Key Issues
1. Whether the writ petition seeking waiver of the pre-deposit condition under Section 35F of the Central Excise Act, 1944, has become infructuous after the petitioner deposited the required amount. Petitioner's contention: The petitioner argued that since the 7.5% pre-deposit has now been made, the original prayer for waiver is no longer maintainable, rendering the writ petition infructuous. The petitioner relied on its subsequent deposit as evidence of this fact. Revenue's contention: The judgment does not record any specific arguments made by the respondents (Union of India and other CGST authorities) on this issue. However, their presence as respondents indicates their role in the demand and pre-deposit requirement.
Sections Cited
Section 35F
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
(Civil Writ Jurisdiction) WP(T) No. 3236 of 2023 Triveni Engicons Private Limited, (A company registered under the Companies Act, 1956) having its office at 3rd Floor, 3/6, H.S. Tower, L- Road, Bistupur, PO Bistupur, PS Bistupur, District East Singhbhum (Jharkhand), Pin 831001, through it Authorised signatory, Uttam Kumar Mallick, aged about 65 years, son of late S.K. Mallick, resident of Flat No. K/F6, Kantilal Gandhi Memorial Hospital Campus, South Park, PO and PS Bistupur, Town Jamshedpur, District East Singhbhum, PIN 831001 (Jharkhand)
…Petitioner
Versus
Union of India, through the Principal Commissioner, CGST & Central Excise, Ranchi having its office at Central Revenue Building, 5A, Mahatma Gandhi Road, PO GPO, PS Chutia, District Ranchi, Pin 834001 2.The Commissioner, CGST &CX, Jamshepdur, having its office at Outer Circle Road, Bistupur, PO and PS Bistupur, Town Jamshedpur, District East Singhbhum, PIN 831001 3.The Superintendent, Bistupur, North Range, Division-V, CGST & CX, Jamshedpur, having its office at Room No. 434, 3rd Floor, Outer Circle Road, Bistupur, P
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