M/S Padmavati Industries vs. The Commissioner Of Central Goods And Services Tax
Held
The Court held that the writ petition had become infructuous. This decision was based on the submission made by the petitioner's counsel and confirmed by the respondent's counsel, stating that the impugned order dated 01.10.2020 had been withdrawn by the respondent vide an order dated 15.04.2021. Since the order under challenge was no longer in effect, there was no live controversy for the Court to adjudicate. The ratio decidendi is that a legal challenge to an order becomes infructuous if the order itself is withdrawn by the issuing authority. The Court did not make any operative directions beyond disposing of the petition as infructuous. No issues were expressly left undecided.
Facts
The petitioner, M/s Padmavati Industries, filed a writ petition before the High Court of Rajasthan, Bench at Jaipur. The petition challenged an order dated 01.10.2020 passed by the respondent, the Commissioner of Central Goods and Services Tax. The learned counsel for the petitioner informed the Court that the impugned order dated 01.10.2020 had been withdrawn by the respondent vide a subsequent order dated 15.04.2021. Based on this submission and a statement made by the learned counsel for the respondent, the Court proceeded to dispose of the petition.
Key Issues
1. Whether the writ petition has become infructuous due to the withdrawal of the impugned order dated 01.10.2020 by the respondent. The petitioner argued that the writ petition had become infructuous because the order it sought to challenge had been withdrawn by the respondent. The respondent, through its counsel, confirmed this fact. No specific provisions of the CGST Act or Rules were explicitly discussed in relation to this issue, as the matter was resolved based on the subsequent withdrawal of the order.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2880/2021 M/s Padmavati Industries, Through Its Authorized Representative- Mr. Rakesh Kumar Khandelwal, Having Its Office At G-23, Bagru Industrial Area, Ajmer Road, Jaipur Also At - E-27, Nirman Nagar, Ajmer Jaipur Road, Jaipur, Rajasthan. ----Petitioner Versus The Commissioner Of Central Goods And Services Tax, New Central Revenue Building, Statue Circle, C Scheme, Jaipur- 302005. ----Respondent For Petitioner(s) : Mr. Amol Vyas, Advocate through Video Conferencing For Respondent(s) : Mr. Ajay Shukla, Advocate through Video Conferencing HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE MANOJ KUMAR VYAS Order 25/05/2021 Learned counsel for the petitioner submits that this petition has been rendered infructuous as impugned order dated 01.10.2020 has been withdrawn vide order dated 15.04.2021.
In view of the statement made by learned counsel for the respondent, this petition is disposed of as having been rendered infructuous. (MANOJ KUMAR VYAS),J (SABINA),J Hemant/21
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