Aayush Khandelwal S/O Shri Sitaram Bhagwandas Khandelwal vs. Principal Commissioner, Central Goods And Services Tax
Original PDF →Facts
The petitioner, Aayush Khandelwal, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were various authorities from the Central Goods and Services Tax and Rajasthan State Goods and Service Tax departments. The petition was filed challenging an order or action by these authorities. The specific tax period(s) and the amount in dispute are not recorded in the provided text. The procedural history leading to the writ petition is also not detailed.
Held
The Court held that the writ petition had become infructuous. Based on the submission made by the learned counsel for the petitioner that the petition had become infructuous, the Court found no necessity to delve into the merits of the case or the underlying dispute. The reasoning is solely based on the petitioner's counsel's statement. Consequently, the Court dismissed the writ petition. No specific operative directions were issued beyond the dismissal. The Court did not expressly leave any issue undecided, as the matter was disposed of on the preliminary ground of being infructuous.
Key Issues
The Court had to decide whether the writ petition was infructuous. The petitioner argued that the petition had become infructuous. The respondents' arguments are not recorded in the judgment. No specific provisions of the CGST/SGST Act or Rules, nor any circulars or precedents, were mentioned in the arguments presented in the judgment.
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:4152-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14609/2021 Aayush Khandelwal S/o Shri Sitaram Bhagwandas Khandelwal, Resident Of 202, Somdutt Landmark, Diamond Tower, Hawa Sadak, Civil Lines, Jaipur, Rajasthan - 302006 ----Petitioner Versus
Principal Commissioner, Central Goods And Services Tax, New Central Revenue Building, Statue Circle, C-Scheme, Jaipur, Rajasthan-302001. 2. Joint Commissioner, Anti Evasion, Central Goods And Services Tax, New Central Revenue Building, Statue Circle, C-Scheme, Jaipur, Rajasthan-302001. 3. Commissioner, Commercial Taxes Department, Rajasthan State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, C-Scheme, Jaipur.
Deputy Commissioner, State Tax, Anti Evasion, Zone Iii, Rajasthan State Goods And Service Tax, Zonal Kar Bhawan, Jhalana Doongri Institutional Area, Jaipur, Rajasthan.
Assistant Commissioner, State Tax, Circle N, Rajasthan State Goods And Service Tax, Zonal Kar Bhawan, Jhalana Doongri Institutional Area, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Keshav Khandelwal For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal & Ms. Manaswita Nakwaal Mr. Kinshuk Jain, Sr. Standing Counsel HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 29/01/2026
Learned counsel for the petitioner submits that this petition has become infructuous.
Accordingly, the instant writ petition is dismissed as having become infructuous. Pending application(s), if any, shall also stand dismissed. (SANGEETA SHARMA),J (DR.PUSHPENDRA SINGH BHATI),J 86-Nirmala/Shivani
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.