The Union Of INDIA vs. Siyawar Sharan Sahay @ S.S. Sahai

CWJC/11667/2022HC PatnaGSTCNR BRHC01062604202221 December 2022Bench: MR. JUSTICE P. B. BAJANTHRI,MR. JUSTICE PURNENDU SINGH2 pages
AI SummaryDismissed

Held

The Court accepted the submission made by the learned counsel for the petitioners that the order of the Central Administrative Tribunal has been complied with. Consequently, the Court found that the present writ petition had become infructuous. The reasoning is straightforward: if the underlying issue that necessitated the writ petition has been resolved by compliance with a prior order, then the petition itself is no longer necessary. The ratio decidendi is that a writ petition filed to challenge or enforce an order becomes infructuous upon proof of compliance with that order. The Court, therefore, disposed of the writ petition as withdrawn.

Facts

This case involves a writ petition filed by the Union of India and its officials against an individual, Siyawar Sharan Sahay. The specific tax period and the exact nature of the order or action under challenge, as well as the authority that passed it, are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history leading to this High Court writ petition is not elaborated upon. The core of the matter is that the petitioners, on instruction, informed the Court that an order from the Central Administrative Tribunal (CAT) had been complied with, rendering the present writ petition infructuous.

Key Issues

1. Whether the present writ petition has become infructuous due to the compliance of the order passed by the Central Administrative Tribunal. Petitioner's Contention: The learned counsel for the petitioners, on instruction, submitted that the order of the Central Administrative Tribunal has been complied with, and therefore, the present writ petition has become infructuous. Respondent's Contention: No specific contention is recorded for the respondent in the provided judgment text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.11667 of 2022 ====================================================== 1. The Union of India through the Chairman, Central Board of Indirect Taxes, North Block, New Delhi 110001. 2. The Chief Commissioner, Central Goods and Service Tax, Ranchi Zone, Patna, 1st Floor, Central Revenue, Annexee Building, Veerchand Patel Marg, Patna 800001. 3. The Commissioner, Central Goods and Services Tax, Patna - I - 3rd , Floor, Central Avnnexe Building, Veerchand Patel Marg, Patna 800001. ... ... Petitioner/s Versus Siyawar Sharan Sahay @ S.S. Sahai Son of Nand Kishore Prasad, resident of House No. 117, Phase - 1, Near S B I Ashiyana Nagar, P S Rajeev Nagar, District Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Anshuman Singh, Advocate For the Respondent/s : Mr. Shama Sinha, Advocate Mr. Saurav Kumar Suman, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE PURNENDU SINGH

(Per: HONOURABLE MR. JUSTICE P. B. BAJAN

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