Prabha Infrastrucutre Private LTD vs. Union Of INDIA

CW/6053/2021HC RajasthanGSTCNR RJHC02034291202114 February 2022Bench: AKIL KURESHI,SUDESH BANSAL2 pages
AI SummaryDismissed

Facts

The petitioners, Prabha Infrastructure Private Ltd and Anurag Singh, filed a writ petition before the Rajasthan High Court challenging an action by the GST authorities. The specific order or action under challenge and the authority that passed it are not detailed in the provided text. The dispute pertains to the freezing of the petitioner's bank account. The material fact that emerged during the proceedings is that the petitioner's bank account has been unfrozen vide a letter dated 07.02.2022, a copy of which was taken on record. The respondents' counsel did not dispute this development.

Held

The Court held that the writ petition has become infructuous. This decision was based on the undisputed fact that the petitioner's bank account, which was presumably the subject of the challenge, has been unfrozen. The letter dated 07.02.2022 confirming the unfreezing of the bank account was taken on record, and the respondents' counsel did not contest this development. Consequently, the Court found no further purpose for the petition to continue. The ratio decidendi is that when the grievance leading to a writ petition is resolved by subsequent events, and this resolution is not disputed by the opposing party, the petition is rendered infructuous and should be dismissed as not pressed. The operative direction was to dismiss the writ petition as not pressed and dispose of any pending applications.

Key Issues

1. Whether the writ petition has become infructuous due to the bank account of the petitioner being unfrozen? Petitioner's Contention: The petitioner's counsel did not present any arguments as the primary issue revolved around the subsequent development of the bank account being unfrozen, rendering the petition infructuous. Revenue's Contention: The counsel for the respondents did not dispute the fact that the petitioner's bank account has been unfrozen. This admission by the respondents supports the conclusion that the petition has lost its purpose.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6053/2021

1.

Prabha Infrastrucutre Private Ltd, Office At 18, Raj Rajeshwari Nagar, Gilat Bazar, Varanasi, 221002, U.p. (India) Through Authorized Representative Akhilesh Narayan Goswami.

2.

Anurag Singh S/o Rama Singh, Aged About 44 Years, Director Prabha Infrastructure Private Ltd R/o Raj Rajeshwari Nagar Gilat Bazar Varanasi 221002 (U.p.) ----Petitioners Versus

1.

Union Of India, Through Secretary Revenue, Ministry Of Finance, Department Of Revenue, Government Of India, North Block, New Delhi- 110001. 2. Principal Commissioner, Central Goods And Services Tax And Central Excise Commissionerate Jaipur, Ncr Building Statue Circle, C-Scheme, Jaipur- 302005. 3. Superintendent (Anti-Evasion), Central Goods And Services Tax And Central Excise, Alwar Commissionerate, Block A, Surya Nagar, Alwar- 301001. ----Respondents For Petitioner(s) : Mr. Divesh Sharma through VC For Respondent(s) : Mr. Shivangshu Naval through VC with Mr. Ayush Sharma HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE SUDESH BANSAL Order 14/02/2022 It has been pointed out that vide letter dated 07.02.2022, th

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