Elegant Mobiles vs. Commissioner Delhi Goods And Services Tax (Delhi) & Anr.

Facts

The petitioner, Elegant Mobiles, filed a writ petition before the Delhi High Court challenging an unspecified order or action by the Commissioner, Delhi Goods and Services Tax (Delhi) and another respondent. The petition concerned a refund claim. During the proceedings, the respondent's counsel informed the Court that the refund claim had been processed, and an amount of Rs. 92,74,561/- had been refunded to the petitioner. This refund was evidenced by three refund orders, two dated November 15, 2019, and one dated November 21, 2019. Given that the petitioner had received the refund, it appeared they were no longer interested in pursuing the writ petition.

Held

The Court noted that the respondent had submitted that the refund claim, which was the subject matter of the writ petition, had been processed and an amount of Rs. 92,74,561/- had been refunded to the petitioner. Copies of three refund orders, dated November 15, 2019 (two orders) and November 21, 2019 (one order), were placed on record. The Court observed that since the petitioner had received the refund, they appeared to have lost interest in prosecuting the petition. Consequently, the Court decided to close the writ petition. For the record, the Registry was directed to scan and upload the refund orders, and dispatch a copy of the order to the petitioner.

Key Issues

1. Whether the writ petition is maintainable when the refund claim, which was the subject of the petition, has been processed and paid to the petitioner? The petitioner, represented by 'None', did not present any arguments. The respondents, through their counsel, argued that the refund claim had been processed and the amount of Rs. 92,74,561/- had been disbursed to the petitioner. They placed on record three refund orders as evidence. Based on this development, the respondents implicitly contended that the purpose of the writ petition had been fulfilled, and therefore, it should be closed.