M/S Hrdk Bullions And Refinery PVT. LTD. vs. Goods And Services Tax (GST) Council
Held
The Court accepted the submission made by the learned counsel for the petitioner that the writ petition had become infructuous. The Court noted that the relief prayed for by the petitioner had been granted. Based on this statement, the Court decided that no further adjudication was necessary. The reasoning is that once the objective of the litigation is achieved outside of the court's intervention, the court's involvement becomes redundant. The ratio decidendi is that a writ petition that has become infructuous due to the fulfillment of the petitioner's prayer will be disposed of as such. The operative direction was to dispose of the writ petition as infructuous.
Facts
The petitioner, M/s Hrdk Bullions And Refinery Pvt. Ltd., filed a writ petition before the Rajasthan High Court at Jodhpur. The petitioner sought a specific relief from the Goods and Services Tax (GST) Council and the Commercial Tax Department, State Taxes, Jodhpur. The present writ petition was filed on an unspecified date. The learned counsel for the petitioner made a statement before the Court on November 3, 2023, indicating that the relief sought by the petitioner in the writ petition had already been granted. Consequently, the petition had become infructuous.
Key Issues
1. Whether the writ petition has become infructuous due to the subsequent grant of the relief prayed for by the petitioner? (Question of fact) Arguments: Petitioner: The petitioner's counsel argued that the writ petition is now infructuous because the relief they were seeking has already been granted to them. They did not specify when or how this relief was granted. Revenue/State: The judgment does not record any specific arguments from the respondents (Goods and Services Tax Council and Commercial Tax Department).
AI-generated summary — verify with the full judgment below
[2023:RJ-JD:37665-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 4550/2023 M/s Hrdk Bullions And Refinery Pvt. Ltd., Having Its Registered Place Of Business At Ram Piyara Bhawan, Ghachiyo Ka Bass, Jodhpur, Rajasthan, 342001 Through Its Director Dilip Soni S/o Hari Ram Soni, Aged About 38 Years, R/o Ram Piyara Bhawan, Ghachiyo Ka Bass, Jodhpur, Rajasthan, 342001. ----Petitioner Versus
Goods And Services Tax (Gst) Council, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110 001. 2. Commercial Tax Department, Office Of The Joint Commissioner, State Taxes, Circle-A, Jodhpur- Ii, Rajasthan. ----Respondents For Petitioner(s) : Mr. Sharad Kothari For Respondent(s) : Mr. Hemant Dutt. HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONI Order 03/11/2023
Learned counsel for the petitioner states that the present writ petition has been rendered infructuous as the relief prayed for by the petitioner has been granted to him.
In the light of the above, the present writ petition is disposed of as infructuous. (RAJENDRA PRAKASH SONI),J (AUGUSTINE GEORGE MASIH),CJ 83-niti
The judgment continues below.
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