Haryana Chambers Of Commerce And Industries vs. Union Of INDIA And Ors
Facts
The petitioner, Haryana Chambers of Commerce & Industries, filed a writ petition under Article 226 of the Constitution of India before the Punjab and Haryana High Court. The petition sought to quash and set aside two press releases dated 18.10.2018 and 21.10.2018, issued by respondent No.3. The respondents, Union of India & ors., produced a copy of an order dated 31.12.2018, passed by the Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, under Section 16(4) of the Central Goods and Services Tax Act, 2017. The respondents submitted that in view of this subsequent order, the present petition had become infructuous.
Held
The Court held that the writ petition had become infructuous. This finding was based on the submission by the respondents that a subsequent order, dated 31.12.2018, issued by the Government of India, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, under Section 16(4) of the Central Goods and Services Tax Act, 2017, had rendered the challenge to the press releases moot. The Court took the copy of this order on record. The reasoning was that the subsequent order effectively addressed or superseded the issues raised by the petitioner concerning the press releases. The ratio decidendi is that a writ petition challenging an administrative action or communication may be disposed of as infructuous if a subsequent official order addresses the subject matter, making the original challenge redundant. The operative direction was to dispose of the petition as infructuous.
Key Issues
1. Whether the writ petition has become infructuous in light of the subsequent order dated 31.12.2018 issued by the Central Board of Indirect Taxes and Customs under Section 16(4) of the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner sought to challenge the press releases. The judgment does not record any specific argument from the petitioner regarding the subsequent order. Respondent's Contention: The respondents contended that the subsequent order rendered the writ petition infructuous and therefore, it should be disposed of as such. They relied on the order dated 31.12.2018 passed under Section 16(4) of the CGST Act, 2017.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
234 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-31710-2018 (O&M) Decided on : 17.01.2019 Haryana Chambers of Commerce & Industries ...... Petitioner Versus Union of India & ors. ...... Respondents CORAM : HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present : Mr. Prateek Gupta, Advocate for the petitioner. Mr. Saurabh Goel, Advocate for the respondents. **** Ajay Kumar Mittal, J. Prayer in the instant writ petition filed under Article 226 of Constitution of India is for issuance of writ in the nature of certiorari for quashing and setting aside the Press Release dated 18.10.2018 and 21.10.2018 (Annexure P-1) issued by respondent No.3. 2. At the outset, learned counsel for the respondent produced copy of order bearing No.02/2018-Central Tax dated 31.12.2018 under Section 16 (4) of Central Goods and Services Tax Act, 2017 passed by Government of India, Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs and submitted that in view thereof, the present petition has become infructuous and may be disposed of as such. Copy of the said order is taken on record.
Accordingly, the present petition is
The judgment continues below.
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