Rakesh Kumar S/O Shri Sushil Kumar vs. Department Of Revenue
Facts
The petitioner, Rakesh Kumar, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Department of Revenue, Ministry of Finance, Government of India, and the Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit. The specific tax period(s) and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided text. The amount in dispute is also not stated. The procedural history that matters is that the petition was filed before the High Court.
Held
The Court held that the writ petition had become infructuous. This decision was based solely on the statement made by the learned counsel for the petitioner. The Court did not delve into the merits of the case or the underlying GST dispute. The reasoning is that if the petitioner themselves acknowledge that the petition is no longer relevant or necessary to be pursued, the Court accepts this submission. The ratio decidendi is that a writ petition can be disposed of as infructuous upon the petitioner's counsel making such a statement. The operative direction was to dispose of the writ petition as such.
Key Issues
The Court had to decide whether the writ petition filed by Rakesh Kumar had become infructuous. The petitioner's counsel stated that the present petition has been rendered infructuous. The respondents' arguments are not recorded in the judgment. The core issue revolves around the current status and maintainability of the writ petition based on the petitioner's submission.
AI-generated summary — verify with the full judgment below
[2023:RJ-JP:26340-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13248/2021 Rakesh Kumar S/o Shri Sushil Kumar, Aged About 36 Years, Resident Of 161, Gulmohar Garden, Vatika, Jaipur, Rajasthan. ----Petitioner Versus
Department Of Revenue, Ministry Of Finance, Government Of India Through Secretary, 128A, North Block, New Delhi-110001. 2. Directorate General Of Gst Intelligence (Dggi), Jaipur Zonal Unit, Jaipur Through Assistant Director General, C- 62, Sarojini Marg, Panch Batti, Ashok Nagar, Jaipur, Rajasthan 302001. ----Respondents For Petitioner(s) : Mr. Aditya Jain for Mr. S. S. Hora For Respondent(s) : Mr. Kinshuk Jain Mr. Saurabh Jain HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SAMEER JAIN Order 03/10/2023
Learned counsel for the petitioner states that present petition has been rendered infructuous.
Writ petition is disposed of as such. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ Anil Sharma/ Pooja /101
The judgment continues below.
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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.