M/S Garima Castings vs. Additional Director General
Held
The Court held that the writ petition had become infructuous. This finding was based on the statement made by the petitioner's counsel regarding subsequent developments that rendered the petition unnecessary. Consequently, the Court dismissed the petition. No specific provisions of the GST Act or Rules were discussed in relation to the dismissal, as the decision was based on the concession of the petitioner that the matter was no longer alive. The ratio decidendi is that a petition that has become infructuous due to subsequent events will be dismissed. The operative direction was the dismissal of the petition.
Facts
The petitioner, M/s Garima Castings, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Additional Director General and the Senior Intelligence Officer of the Directorate General of Goods and Services Tax Intelligence, Jaipur Zonal Unit. The specific tax period(s) and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not stated. The procedural history that matters is that the petitioner's counsel informed the Court that the petition had become infructuous due to subsequent developments.
Key Issues
The Court had to decide whether the writ petition, as filed by M/s Garima Castings against the Directorate General of Goods and Services Tax Intelligence, was still maintainable. The petitioner's counsel contended that the petition had become infructuous due to subsequent developments. The respondents, the Directorate General of Goods and Services Tax Intelligence, were noted as 'None present', indicating no arguments were presented on their behalf.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:35577-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6556/2022 M/s Garima Castings, Through Partner Mr. Vineet Namesh Jain E- 322(A), Vishwakarma Industrial Area, Road No. 16, Vishwakarma Industrial Area, Jaipur-302013 ----Petitioner Versus
Additional Director General, Directorate General Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojni Marg, C-Scheme, Jaipur, Rajasthan-302001
Senior Intelligence Officer, Directorate General Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojni Marg, C-Scheme, Jaipur, Rajasthan 302001 ----Respondents For Petitioner(s) : Mr. Jatin Harjai Advocate with Mr. Rohan Aggarwal Advocate & Mr. Mohit Kumar Soni Advocate. For Respondent(s) : None present. HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Judgment 04/09/2025
Counsel for petitioner states that petition has now become infructious due to subsequent developments.
Petition dismissed. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ SANJAY KUMAWAT-Sourav/21
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.