M/S. Bhajan Lal S/O Sita Ram vs. The State Of Rajasthan
Original PDF →Facts
The petitioner, M/s. Bhajan Lal S/o Sita Ram, represented by its authorized representative, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents included the State of Rajasthan and various GST authorities, as well as Larsen and Toubro Limited. The specific tax period and the order or action under challenge 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 matter had become infructuous. Based on the statement made by the petitioner's counsel, the Court found no further purpose in continuing the proceedings. Consequently, the writ petition was dismissed as having become infructuous. The reasoning is solely based on the petitioner's submission that the case is no longer alive. No specific GST provisions were discussed or interpreted in reaching this conclusion. The operative direction was to dismiss the petition.
Key Issues
1. Whether the writ petition has become infructuous, thereby warranting dismissal. The petitioner's counsel stated that the matter has become infructuous. The respondents' arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:18930-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1831/2021 M/s. Bhajan Lal S/o Sita Ram, Rep By Its Authorized Representative Mr. Bhajan Lal Kumhar S/o Sh. Sitaram, Aged About 38 Years, R/o. Khatio Ka Mohalla, Ward No.-03, Taranagar, Dist.- Churu ----Petitioner Versus
The State Of Rajasthan, Through Its Secretary Finance (Revenue), Secretariat Jaipur
The Commissioner, State Tax (Gst), Commercial Tax Department, Kar Bahawan Ambedkar Circle, Jaipur.
The Additional Commissioner, State Tax (Gst) Zone Bikaner.
The Assistant Commissioner, State Tax (Gst), Ward-Ivth, Circle- Churu.
The Cluster Head, Regional Office, Larsen And Toubro- Infrastructure Vertical (Larsen And Toubro Limited), Monarch Building Ist Floor, D 236-237, Amrapali Marg, Vaishali Nagar, Jaipur. ----Respondents For Petitioner(s) : Mr. Mahendra Singh on behalf of Mr. Surya Prakash HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 23/04/2024 Counsel for the petitioner states that the matter has become infructuous. The same is accordingly dismissed as having become infructuous. (SHUBHA MEHTA),J (PANKAJ BHANDARI),J MAHIMA/33
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.