M/S Ashok Buildcon LTD. vs. The Union Of INDIA

CWJC/7662/2019HC PatnaGSTCNR BRHC01028615201915 July 2024Bench: MR. JUSTICE PARTHA SARTHY,THE CHIEF JUSTICE-2 pages

AI SummaryDismissed

Facts

The petitioner, M/s Ashok Buildcon Ltd., filed a writ petition before the Patna High Court. The respondents included the Union of India, the Goods and Service Tax Network, the State of Bihar, and various GST authorities. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history leading to the High Court is also not elaborated. The core of the matter, as presented in the order, is the petitioner's submission that the case has become infructuous.

Held

The Court accepted the submission made by the learned counsel for the petitioner that the matter had become infructuous. Consequently, the Court ordered the dismissal of the writ petition. No specific reasoning beyond acknowledging the infructuous nature of the case was provided. The ratio decidendi is that a writ petition, when rendered infructuous by the parties, is liable to be dismissed. No operative directions were issued, and no issues were left undecided as the petition was disposed of on the preliminary submission of the petitioner.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's submission that the writ petition had become infructuous. The petitioner's counsel stated this fact. The respondents' arguments are not recorded in the judgment. Therefore, the issues were not framed as questions of law or mixed law and fact, and no specific provisions of the CGST/SGST Act or Rules were argued or relied upon by either side.

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.7662 of 2019 ====================================================== M/s Ashok Buildcon Ltd. having its Registered office at Ashoka House, Ashoka Marg, Wadala, Nasik-422011 and Regional Office at - Pushpayan, First Floor, Budh Marg, Near Old Patna Museum, P.s.- Kotwali, Patna through its Authorised representative Mr. Amit Kumar, age about 38 years, Male ... ... Petitioner/s Versus 1. The Union of India through its Secretary and Commissioner (GST), Ministry of Finance, Department of Revenue, having its office at Central Secretariat, North Block, New Delhi-110001 2. The Goods and Service Tax Network through Chairperson having its registered office, 4th. Floor, East Wing, World Mark-1, Aero City, Indira Gandhi International Airport, New Delhi 3. The State of Bihar through the Secretary cum Commissioner, Commercial Tax Department, New Secretariat, Govt. of Bihar, Patna 4. The Deputy Commissioner of Commercial Taxes (GST) Special Circle, Gandhi Maidan, Patna 5. The Superintendent / Assistant Commissioner Range- Gandhi Maidan Range, Office at Commissioner of GST and Central Excise, IIIrd Floor, Central Revenue Building Annex Birchand Patel Path, Patna ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Anurag Saurav, Advocate For the Respondent/s : Mr.Vikash Kumar (SC-11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY

Patna High Court CWJC No.7662 of 2019(6) dt.15-07-2024 2/2 (Per: HONOURABLE THE CHIEF JUSTICE) 6 15-07-2024 Learned counsel for the petitioner submits that the matter has become infructuous.

The writ petition stands dismissed as infructuous.

Anushka/- (K. Vinod Chandran, CJ) ( Partha Sarthy, 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.