M/S Jmd Industries vs. Principal Commissioner Of Department Of Trade And Taxes, Government Of Nct Of Delhi
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The petitioner, M/s JMD Industries, approached the Delhi High Court via a writ petition seeking a direction for the cancellation of its Goods and Services Tax (GST) registration. The petitioner's sole grievance was the alleged failure of the respondents, the Principal Commissioner of the Department of Trade and Taxes, Government of NCT of Delhi, to process its application for voluntary cancellation of registration. The respondent's counsel, on instructions, informed the Court that the application had been processed and an order of cancellation was passed on 17 May 2024. Consequently, the Court noted that the writ petition had become infructuous.
Held
The Court held that the writ petition had become infructuous. The reasoning was based on the submission made by the respondent's counsel that the application for voluntary cancellation of GST registration, which was the subject matter of the petitioner's grievance, had been processed and an order of cancellation was passed on 17 May 2024. Since the relief sought by the petitioner had been granted by the respondent authority subsequent to the filing of the petition, there was no longer any live controversy for the Court to adjudicate. The ratio decidendi is that if the grievance leading to a writ petition is resolved by the respondent before the Court's decision, the petition becomes infructuous. The Court disposed of the petition as such, without any further operative directions or discussion on specific GST provisions.
Key Issues
1. Whether the writ petition has become infructuous due to the subsequent action taken by the respondent authority? The petitioner argued that their primary concern was the non-processing of their application for voluntary cancellation of GST registration, which necessitated their approach to the High Court. The respondent, through their counsel, stated that the application for cancellation of registration was indeed processed and an order was passed on 17 May 2024. This statement effectively addressed the core grievance of the petitioner, rendering the original prayer for a writ of mandamus moot. No specific GST provisions or prior judgments were cited by either party in the brief proceedings recorded.
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Cause title — parties, addresses and appearances
O R D E R %
2025
From a reading of the reliefs which are claimed in the writ petition, it becomes manifest that the only grievance which had constrained the writ petitioner to approach this Court was a failure on the part of the respondents to allow its application for voluntary cancellation of its Goods and Services Tax registration. Learned counsel representing the respondents on instructions states that the said application has been duly processed and an order of cancellation passed on 17 May 2024. In view of the aforesaid, the writ petition is clearly rendered infructuous. It is accordingly disposed of as such.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J. FEBRUARY 24, 2025/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:41:49
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.