Amita Malik Proprietor Of M/S Chopra Electronics vs. Union Of INDIA
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, who stated that a subsequent amendment to the Central Goods and Services Tax Act rendered the petition unnecessary. Consequently, the Court disposed of the writ petition as infructuous. The reasoning is purely based on the petitioner's counsel's representation regarding the amendment's effect. No specific section of the CGST Act was cited as the basis for the amendment. The operative direction was to dispose of the petition as infructuous.
Facts
The petitioner, Amita Malik, proprietor of M/s Chopra Electronics, filed a writ petition before the Rajasthan High Court, Bench at Jaipur. The petition was filed against the Union of India, the State of Rajasthan, and the Assistant Commissioner, Ward-II, Circle-F, Jaipur-III. The specific tax period 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 is limited to the filing of the writ petition and its subsequent disposal.
Key Issues
The primary issue before the Court was whether the writ petition filed by the petitioner had become infructuous. The petitioner argued that due to a subsequent amendment made in the Central Goods and Services Tax Act, the cause of action for pursuing the present petition no longer survived. The respondents' arguments, if any, are not recorded in the provided text. The question of law revolves around the impact of legislative amendments on pending legal proceedings.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:46652-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1893/2024 Amita Malik Proprietor Of M/s Chopra Electronics, Situated At - 8, Behind Sony Center, Mahaveer Nagar, Tonk Road, Jaipur, Rajasthan, 302015 ----Petitioner Versus
Union Of India, Through Union Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, North Block - New Delhi - 110001. 2. State Of Rajasthan, Through Secretary, Department Of Finance, Government Of Rajasthan, Government Secretariat, Janpath, Jaipur - 302005. 3. Assistant Commissioner, Ward-Ii, Circle - F, Jaipur-III, Jhalana Institutional Area, Jaipur. ----Respondents For Petitioner(s) : Mr. Jaideep Malik Mr. Ranjan Mehta Mr. Keshav Khandelwal For Respondent(s) : Mr. R.D. Rastogi, ASG with Mr. Devesh Yadav, CGC Mr. Sandeep Taneja, AAG with Mr. Nishant Sarraf HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 12/11/2024 Learned counsel for the petitioner submits that in view of the subsequent amendment made in Central Goods and Services Tax Act, no cause of action survive for pursuing the present petition. The writ petition is disposed of as infruct
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