Akshay Goyal, Son Of Shri Kishan Gopal Goyal vs. Union Of INDIA
Original PDF →Facts
The petitioner, Akshay Goyal, Director of M/s. Kamakshi Kraftex Pvt. Ltd., filed a writ petition before the Rajasthan High Court. The petition was directed against the Union of India, the State of Rajasthan, the Chief Commissioner of the State Goods and Services Tax Department, and the Deputy Commissioner, Circle-F, Jaipur. The specific order or action under challenge is not detailed in the provided text, but it appears to be a show cause notice. The tax period(s) and the amount in dispute are not mentioned. The procedural history is limited to the filing of the writ petition and the subsequent submission by the petitioner's counsel.
Held
The Court held that the writ petition had become infructuous. This decision was based on the submission made by the learned counsel for the petitioner. The petitioner's counsel stated that the proceedings were being dropped pursuant to the impugned show cause notice, thereby rendering the cause of action non-existent. The Court accepted this submission and concluded that the petition no longer required adjudication. No specific provisions of the GST Act or Rules were discussed in relation to this finding. The operative direction was to dismiss the petition.
Key Issues
The Court had to decide whether the writ petition had become infructuous. The petitioner's counsel argued that the cause of action no longer survived because the proceedings were being dropped pursuant to the impugned show cause notice. The respondents' arguments are not recorded in the judgment. The issue is essentially whether the petitioner's submission regarding the dropping of proceedings renders the writ petition moot.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:9093-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 791/2025 Akshay Goyal, Son Of Shri Kishan Gopal Goyal, Aged About 47 Years, Resident Of A-594, Siddarth Nagar, Jawahar Circle, Jaipur- 302017, Director Of M/s. Kamakshi Kraftex Pvt. Ltd., A- 594, Sidharth Nagar, Jawahar Circle, Malviya Nagar, Jaipur, Rajasthan -302017. ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance, No. 137, North Block, New Delhi - 110001. 2. The State Of Rajasthan, Through Principal Secretary, Ministry Of Finance, Secretariat, Jaipur.
The Chief Commissioner, State Goods And Services Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur.
The Deputy Commissioner, Circle -F, Jaipur -Ii, Jaipur, Rajasthan. ----Respondents For Petitioner(s) : Mr. Yashasvi Sharma For Respondent(s) : Mr. Kartikey Sharma for Mr. Sandeep Taneja, AAG Mr. Angad Haksar for UOI HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 03/03/2025 Learned counsel for the petitioner submits that during the pendency of the petition, as the proceedings are now being dropped pursuant to impugned show cause notice, the cause of action no longer survives. Accordingly, the petition is dismissed as having rendered infructuous. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ INDER/PAYAL/16
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.