M. K Traders, Having Registered Office At House No. 68 vs. The State Of Bihar Through The Principal Secretary Cum Member Secretary

CWJC/14370/2024HC PatnaGSTCNR BRHC01090761202415 July 2025Bench: MR. JUSTICE A. ABHISHEK REDDY1 pages

AI SummaryRemanded

Facts

The petitioner, M.K. Traders, filed a writ petition before the Patna High Court. The petitioner is represented by its proprietor, Ram Binay Sharma. The respondents are various authorities of the State of Bihar, including the Principal Secretary Cum Member Secretary, Disaster Management, the District Magistrate Cum Collector, Patna, and others. The writ petition was filed challenging an order or action, though the specific order, tax period, amount in dispute, and the authority that passed the original order are not detailed in the provided text. The procedural history is limited to the filing of the writ petition.

Held

The Court held that the writ petition was infructuous. This decision was based solely on the statement made by the learned counsel for the petitioner, who submitted that the grievance of the petitioner had been redressed and there was nothing left for the Court to adjudicate. Consequently, the Court did not delve into the merits of any GST-related issues or the underlying dispute. The ratio decidendi is that a writ petition can be disposed of as infructuous if the petitioner's grievance is demonstrably resolved. The operative direction was to dispose of the present writ petition as infructuous.

Key Issues

The primary issue before the Court was whether the writ petition had become infructuous. The petitioner's counsel stated that the grievance of the petitioner had been redressed and nothing remained to be adjudicated upon. The Court did not have to decide any specific legal questions related to GST provisions or tax disputes, as the matter was resolved by the petitioner's statement. No arguments were presented by the respondents as the petition was disposed of based on the petitioner's submission.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.14370 of 2024 ====================================================== M. K TRADERS, having registered office at House no. 68 Patliputra Colony, Patna- 800013 and (GST no. 10AMVPS9814R2ZY) through Ram Binay Sharma, Proprietor of M/S M.K. Traders Resident of New LIC Colony Road No. -3, Shivpuri, Shastrinagar, Phulwari, L.B.S. Nagar, P.S. Shastri Nagar, District- Patna. ... ... Petitioner/s Versus 1. The State of Bihar through the Principal Secretary Cum Member Secretary, Disaster Management, Patna. 2. The District Magistrate Cum Collector, Patna. 3. The Additional Collector, Disaster Management, Patna. 4. Divisional Commissioner Cum First Appellate Authority, Patna Division, Patna. 5. District Public Grievance Redressal Officer, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Shambhu Sharan Singh, Adv. Mr. Shyamal Krishna Sinha, Adv. Mr. Utkarsh Bhushan, Adv. Mr. Vinay Kriti, Adv. For the Respondent/s : Mr. Addl. Advocate General 7 For the State : Mr. Yogendra Pd. Sinha, AAG7 Mr. Rajeev Kumar Sinha, AC to AAG7 ====================================================== CORAM: HONOURABLE MR. JUSTICE A. ABHISHEK REDDY

5 15-07-2025 Learned counsel for the petitioner states that the grievance of the petitioner has been redressed and nothing remains to be adjudicated upon.

Having regard to the same, the present writ petition is disposed of as infructuous.

Gauravkr/- (A. Abhishek Reddy , J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.