Karara Mujassme INDIA vs. Commissioner State Goods And Service Tax Commissionerate Dehradun

Held

The Court held that the writ petition had become infructuous. The reasoning was based on the petitioner's submission that an appeal filed under Section 107 of the Uttarakhand GST Act against the very penalty order that was impugned in the writ petition had been decided. Consequently, the relief sought by the petitioner in the writ petition was no longer available or necessary. The Court did not delve into the merits of the penalty order or the appeal decision. The operative direction was to dismiss the writ petition as infructuous.

Facts

The petitioner, Karara Mujassme India, filed a writ petition before the Uttarakhand High Court challenging a penalty order. The respondent was the Commissioner, State Goods and Service Tax Commissionerate, Dehradun. During the pendency of the writ petition, the petitioner filed an appeal under Section 107 of the Uttarakhand GST Act against the same penalty order. The petitioner's counsel informed the Court that this appeal had been decided, rendering the relief sought in the writ petition moot. The Court was not provided with details regarding the specific tax period or the amount in dispute.

Key Issues

1. Whether the writ petition has become infructuous due to the subsequent decision of the appeal filed by the petitioner under Section 107 of the Uttarakhand GST Act against the penalty order. Petitioner's contention: The petitioner argued that since their appeal against the penalty order, which was the subject of the writ petition, has been decided, the relief claimed in the writ petition no longer survives. Respondent's contention: The judgment records no specific argument from the respondent.