Chandra Kumari Singh vs. Union Of INDIA
Facts
The petitioners, Meenakshi Singh and Chandra Kumari Singh and Rishi Raj Singh, filed criminal writ petitions challenging summons issued by the Commissioner General of Goods and Services Tax, Jodhpur. The respondents are the State of Rajasthan and the Union of India, represented by the Directorate General of Goods and Services Tax Intelligence and the Commissioner General of Goods and Services Tax. During the pendency of these petitions, a final order dated 04.07.2022 was passed by the respondent authority. The petitioners' counsel requested to withdraw the petitions with liberty to raise objections before the Appellate Authority or any other appropriate forum to challenge the final order.
Held
The Court held that the writ petitions challenging the issuance of summons have become infructuous because a final order dated 04.07.2022 has been passed subsequent to the filing of the petitions. The petitioners' counsel requested to withdraw the petitions with liberty to raise objections and grounds before the Appellate Authority or any other appropriate forum to challenge the final order. The Court granted this liberty. The ratio decidendi is that when a subsequent final order supersedes the interim action (summons) that was under challenge, and the petitioner seeks to challenge the final order through appropriate channels, the writ petition challenging the interim action becomes infructuous and can be dismissed as withdrawn with liberty granted.
Key Issues
1. Whether the present writ petitions have become infructuous due to the passing of a final order dated 04.07.2022 subsequent to the filing of the petitions challenging the issuance of summons. Petitioner's contention: The petitioners sought withdrawal of the writ petitions with liberty to challenge the final order before the appropriate appellate authority or forum. They argued that since a final order has been passed, the challenge to the summons has become secondary, and they wish to pursue remedies against the final order. Respondent's contention: The respondents submitted that the petitions have become infructuous as a final order has been passed, and this order has been placed on record. They did not oppose the withdrawal of the petitions with liberty to pursue other remedies.
AI-generated summary — verify with the full judgment below
[2023/RJJD/005165] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Criminal Writ Petition No. 519/2021 Meenakshi Singh W/o Sh. Rishi Raj Singh, Aged About 38 Years, R/o 52/53, Surya Colony, Residency Road, Jodhpur 342011. ----Petitioner Versus
State Of Rajasthan, Through Additional Director, Directorate General Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojani Market, C- Scheme Jaipur (Raj.).
The Commissioner, General Of Goods And Services Tax, G-105, Gali No. 5, New Industrial Area, 342001, Jodhpur, Rajasthan. ----Respondents Connected With S.B. Criminal Writ Petition No. 497/2021
Chandra Kumari Singh W/o Lt. Sh. Udai Bhan Singh, Aged About 68 Years, Director Of M/s. M/s. Chandraudai Automobiles Pvt. Ltd. Having Office At Nh-62, Main Pali Road, Kudi Bhagtasani, Jodhpur.
Rishi Raj Singh S/o Lt. Sh. Udai Bhan Singh, Aged About 48 Years, Managing Director Of M/s. Chandraudai Automobiles Pvt. Ltd. Having Office At Nh-62, Main Pali Road, Kudi Bhagtasani, Jodhpur. ----Petitioners Versus
Union Of India, Through Additional Director, Directorate General Of Goods And Services Tax Intelligence, Jaipur Zonal Unit, C-62, Sarojani Market, C-Sch
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