Adarsh Nirman Construction vs. The State Of Bihar

CWJC/15487/2022HC PatnaGSTCNR BRHC01087311202219 December 2024Bench: MR. JUSTICE A. ABHISHEK REDDY2 pages

AI SummaryDismissed

Facts

The petitioner, Adarsh Nirman Construction, a proprietary concern, filed a writ petition before the Patna High Court. The respondents were various authorities from the Department of Rural Works, Government of Bihar, including the Secretary, Engineer-in-Chief, Chief Engineer, Superintending Engineer, Executive Engineer, and Divisional Accounts Officer. The petition appears to concern a matter related to GST reimbursement. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to the filing of the writ petition is not detailed.

Held

The Court noted the submission made by the learned counsel for the petitioner that the cause in the present writ petition does not survive and has become infructuous. Based on this submission, the High Court dismissed the writ petition as having become infructuous. The reasoning is solely based on the petitioner's counsel's statement that the matter is no longer alive. No specific provisions of the GST Act or any other law were discussed or interpreted by the Court in reaching this decision. The ratio decidendi is that a writ petition, when stated by the petitioner to be infructuous, will be dismissed on that ground.

Key Issues

1. Whether the cause of action in the present writ petition survives for adjudication by this Court? The petitioner argued that the cause in the present writ petition does not survive and the same has become infructuous. The respondents' arguments are not recorded in the provided judgment.

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.15487 of 2022 ====================================================== Adarsh Nirman Construction, a proprietary concern having its place of business at Piprahi, Laukaha, District- Madhubani represented by its power of attorney holder namely Gyan Chandra Kumar male aged about 46 years son of Shri Nandeshwar Mahatman resident of Chatturbhuj Piprahi, District- Madhubani- 847421. ... ... Petitioner/s Versus 1. The State of Bihar through the Secretary, Department of Rural Works Government of Bihar, Patna. 2. The Secretary, Department of Rural Works Government of Bihar, Patna. 3. The Engineer-in-Chief, Department of Rural Works Government of Bihar, Patna. 4. The Chief Engineer-3, Department of Rural Works Government of Bihar, Patna. 5. The Superintending Engineer, Department of Rural Works, Work Circle, Darbhanga. 6. The Executive Engineer, Department of Rural Works, Works Division, Benipur, Darbhanga. 7. The Divisional Accounts Officer, Department of Rural Works, Works Division, Benipur, Darbhanga. (GST Reimbursement). ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Advocate. Mr. Alok Kr. Jha, Advocate. Mr. Mukund Kumar, Advocate. Mr. Akash Kumar, Advocate. Mr. Aditya Roman, Advocate. For the Respondent/s : Mr. Kumar Alok (SC 7). ====================================================== CORAM: HONOURABLE MR. JUSTICE A. ABHISHEK REDDY

ORAL ORDER 4 19-12-2024 Learned counsel appearing on behalf of the petitioner has stated that the cause in the present writ petition does not survive and the same has become infructuous.

Having regard to the above made submission, the Patna High Court CWJC No.15487 of 2022(4) dt.19-12-2024 2/2 present writ petition stands dismissed as having become infructuous.

shakir/- (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.