M/S. Khinwa Karan Prajapat vs. The State Of Rajasthan
Original PDF →Facts
The petitioner, M/s. Khinwa Karan Prajapat, 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. The writ petition was filed against an unspecified order or action by the revenue authorities. The specific tax period(s) and the amount in dispute are not recorded in the provided judgment excerpt. The procedural history leading to the filing of the writ petition is also not detailed. The present order is a brief pronouncement by the Court.
Held
The Court held that the writ petition had become infructuous. This decision was based solely on the submission made by the learned counsel for the petitioner. The Court did not delve into the merits of the original grievance or the underlying GST dispute. Consequently, no specific findings were made on any substantive legal issues related to GST. The operative direction was to dispose of the writ petition as having become infructuous. No issues were expressly left undecided, as the matter was concluded on a procedural ground.
Key Issues
The Court had to decide whether the writ petition had become infructuous. The petitioner's counsel argued that the writ petition had indeed become infructuous. The respondents' arguments, if any, are not recorded in the judgment. No specific provisions of the GST Act or Rules were explicitly discussed in relation to the issues raised, as the matter was decided on the basis of the petitioner's submission regarding the petition being infructuous.
AI-generated summary — verify with the full judgment below
[2024:RJ-JP:15741-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1829/2021 M/s. Khinwa Karan Prajapat, Rep By Its Authorized Representative Mr. Khinwa Karan Prajapat S/o Sh. Sitaram, Aged About 44 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 Saini on behalf of Mr. Surya Prakash HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 03/04/2024
Learned counsel for the petitioner would submit that the writ petition has been rendered infructuous.
Accordingly, the writ petition is disposed of as having rendered infructuous. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ RAJAT/SUDEEPAK/71
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.