Lakhlan And Qureshi Construction Co. vs. Rajasthan Appellate Authority For Advance Ruling
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The petitioner, Lakhlan And Qureshi Construction Co., filed a writ petition before the Rajasthan High Court. The respondents included the Rajasthan Appellate Authority for Advance Ruling, the Authority for Advance Ruling, Rajasthan, the Assistant Commissioner of State Tax, and Jaipur Smart City Limited. The petition was filed challenging an order or action by one of the authorities, though the specific order and tax period are not detailed in the provided excerpt. The procedural history leading to the High Court is not elaborated upon.
Held
The Court held that the writ petition was rendered infructuous on account of subsequent developments, as submitted by the petitioner's counsel. Consequently, the Court dismissed the petition. The reasoning was solely based on the petitioner's submission that the matter no longer required adjudication. No specific findings were made on any GST-related issues, nor were any provisions of the GST law discussed or interpreted. The ratio decidendi is that a petition can be dismissed as infructuous if all parties agree or if the petitioner demonstrates that no effective relief can be granted due to intervening circumstances. No operative directions were issued other than the dismissal of the petition.
Key Issues
The primary issue before the Court was whether the writ petition should be dismissed. The petitioner's counsel submitted that due to subsequent developments, the petition had become infructuous. The Court did not have to decide on any specific GST provisions or interpret any section of the CGST/SGST Act or Rules, as the case was disposed of on the submission of the petitioner. No arguments were recorded from the respondents' side regarding the merits of any GST-related issue.
AI-generated summary — verify with the full judgment below
[2023:RJ-JP:40659-DB] BENCHfm:$JAIPUR + . , *2+:?7 . . r"."z .... "y s : ~ i n.,d D.B. Civil Writ Petition No. 491112023 Lakhlan And Qureshi Construction Co., having its address 4m Floor Office No 402 Diamond Tower ~ u r a n i Chungi Ajmer Road Jaipur having GST Registration No. 08AAAFL9525HlZ7 through its Partner Mr. Hawa Singh Choudhary Versus 1 . Rajasthan Appellate Authority for Advance Ruling, having its address at Kar Bhawan Ambedkar Circle Janpath Jaipur
Authority for Advance Ruling, Rajasthan having its Address At Kar Bhawan, Ambedkar Circle, Janpath, Jaipur.
Assistant Commissioner of State Tax, Rajasthan, Enforcement Branch-11, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur.
Jaipur Smart City Limited having its address at 8-2, Sawai Man Singh Road, Jaipur Nagar Nigam Campus, Lal Kothi, Tonk Road, Jaipur through its Managing Director. For Petitioner(s) : Mr. Rohan Chatter. For Respondent(s) : Mr. R.P. Singh, AAG with Mr. J.S. Shekhawat. Mr. Kinshuk Jain. ' HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 20/12/2023 I Counsel for the petitioner submits that on account of subsequent development, the petition has been rendered infructuous.
Dismissed accordingly. (ASHUTOSH KUMAR),J 44-Dl/- (ARUN BHANSALI),J
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.