M/S Brijnandan Singh vs. The State Of Bihar

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CWJC/16488/2022HC PatnaGSTCNR BRHC01093940202220 March 2024Bench: MR. JUSTICE HARISH KUMAR,THE CHIEF JUSTICE-2 pages
AI SummaryDismissed

Facts

The petitioner, M/s Brijnandan Singh, filed a writ petition before the Patna High Court. The petition challenged an unspecified order or action by the revenue authorities. The respondents included the State of Bihar and various tax and water resources department officials. The core of the dispute involved an amount that was the subject matter of the writ petition. The procedural history indicates that the petitioner approached the High Court via a writ petition. The present order is a result of a submission made by the petitioner's counsel during the proceedings.

Held

The Court held that the writ petition has become infructuous. This finding is based solely on the submission made by the learned counsel for the petitioner. The reasoning is that if the amount in dispute has already been refunded, then the purpose of filing the writ petition to seek that refund or to challenge its withholding is no longer valid. The ratio decidendi is that a writ petition seeking a specific relief that has subsequently been granted or rendered moot by the opposing party's action becomes infructuous. The operative direction was to dismiss the writ petition as infructuous.

Key Issues

1. Whether the writ petition has become infructuous due to the refund of the disputed amount? (Question of fact) The petitioner argued that the amount which was the subject matter of the writ petition has been refunded. This submission implies that the relief sought in the writ petition has already been granted or rendered moot by subsequent actions. The revenue or State did not record any specific arguments in response to this submission, as the court's decision was based on the petitioner's statement.

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.16488 of 2022 ====================================================== M/s Brijnandan Singh, through its Partner Brijnandan Singh, aged about 62 years, Male, son of Late Mangru Singh, resident of Village Lahthan, P.S. Agiaon Bazar, District Bhojpur, Bihar. ... ... Petitioner/s Versus 1. The State of Bihar, through the Chief Secretary, Government of Bihar, Patna. 2. The Principal Secretary, Department of Finance, Government of Bihar, Patna. 3. The Principal Secretary, Water Resources Department, Government of Bihar, Patna. 4. The Commissioner of State Tax (GST) Bihar, Patna. 5. The Commissioner, GST, Commissionerate, Patna-I Division-Patna West Range-Ara. 6. The ACCT, Patna West Circle-Sahabad, District Bhojpur, Bihar. 7. The Engineer in Chief (Head Quarters), Flood Control and Drainage, Water Resources Department, Government of Bihar, Patna. 8. The Chief Engineer, Flood Control and Drainage, Water Resources Department, Katihar, District Katihar, Bihar. 9. The Executive Engineer, Flood Control Division, Naugachia, District Bhagalpur, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Prabhat Ranjan, Advocate For the Respondent/s : Mr.Vikash Kumar (SC-11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR

ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE)

Patna High Court CWJC No.16488 of 2022(11) dt.20-03-2024 2/2 11 20-03-2024 Learned counsel for the petitioner submits that the amount has been refunded, which is the subject matter of the writ petition, and the writ petition has become infructuous.

2.

The writ petition stands dismissed as infructuous.

P.K.P./- (K. Vinod Chandran, CJ) (Harish Kumar, 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.