Ergen Plastic Industries Jodhpur vs. Union Of INDIA And Anr
Facts
The petitioner, Ergen Plastic Industries, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents were the Union of India through the Secretary, Department of Revenue, and the Secretary, GST Council. The core of the dispute revolved around a refund and credit related to the petitioner. Both the petitioner and the respondents have jointly submitted that the refund due to the petitioner has been duly paid. Furthermore, the petitioner has also repaid any credit that was erroneously provided to it in TRAN-1. Consequently, it is an admitted position between the parties that there is no outstanding amount due from the petitioner to the department, nor does the department have any claim against the petitioner.
Held
The Court noted the joint submission of learned counsel for the petitioner and the respondents. It was an admitted position that the refund due to the petitioner has been duly paid. Additionally, the petitioner has repaid the credit that was unduly given to it in TRAN-1. Based on this factual assertion, both parties are in agreement that there is nothing due from the petitioner to the department, and conversely, the department has no claim against the petitioner. In light of this consensus, the Court found no further dispute to adjudicate. Therefore, the writ petition was disposed of as having no subsisting grievance.
Key Issues
1. Whether the writ petition is rendered infructuous given the admitted position that all dues have been settled between the petitioner and the revenue? Petitioner's Argument: The petitioner, through its counsel, implicitly argued that the matter should be resolved based on the current factual position. Revenue's Argument: The respondents, through their counsel, agreed with the petitioner's submission regarding the settlement of all dues. They contended that as of the present date, there is no amount due to the petitioner, nor does the department have any claim against the petitioner. This position was arrived at through mutual agreement between the parties.
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Cause title — parties, addresses and appearances
Order 2 6 /09/2023
Learned counsel for the petitioner as well as learned counsel for the respondents have submitted that it is an admitted position that as far as the refund of the amount to the petitioner is concerned, the same has duly been refunded to it and similarly the credit which was unduly given to the petitioner has also been repaid by it in TRAN-1. 2. In the light of this factual assertion, learned counsel for the parties are ad idem that as of now, there is nothing due towards the petitioner nor department has any claim from the petitioner.
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