Zephyrsun Electro Mech Private Limited vs. Commissioner
Facts
The petitioner, Zephyrsun Electro Mech Private Limited, filed a writ petition before the Rajasthan High Court at Jodhpur. The respondents were the Commissioner, Commercial Taxes and State GST, and the Joint Commissioner State Tax. The petitioner's counsel informed the Court that the writ petition had become infructuous due to a subsequent decision taken by the GST Council. No specific tax period, order, or amount in dispute was detailed in the provided text.
Held
The Court accepted the submission made by the petitioner's counsel that the writ petition had become infructuous. Consequently, the Court disposed of the writ petition on this basis. The reasoning is solely based on the petitioner's statement that subsequent developments have rendered the petition moot. No other issues were decided, and no specific relief was granted beyond the disposal of the petition. The ratio decidendi is that a writ petition can be disposed of as infructuous if all parties agree or if the petitioner demonstrates that the relief sought is no longer relevant due to subsequent events.
Key Issues
1. Whether the writ petition has become infructuous in light of a subsequent decision by the GST Council. Petitioner's Contention: The petitioner's counsel argued that the writ petition had become infructuous. Revenue's Contention: The judgment does not record any specific arguments from the respondents.
AI-generated summary — verify with the full judgment below
[2023:RJ-JD:24556-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 383/2023 Zephyrsun Electro Mech Private Limited, A Company Registered Under The Provisions Of Companies Act, 1956 Having Its Registered Office At 798, Satyanarayan Marg, Gandhi Colony, Jaisalmer Rajasthan 345001 Through Its Authorized Signatory And Director Shri Rajendra Singh Bhati S/o Shri Bhopal Singh Bhati, Aged About 48 Years And R/o 798, Satyanarayan Marg, Gandhi Colony, Jaisalmer 345001. ----Petitioner Versus
Commissioner, Commercial Texes And State Gst, Kar Bhawan, Ambedkar Circle, C-Scheme, Bhawani Singh Rd, Jaipur, Rajasthan 302005. 2. Joint Commissioner State Tax, Circle Jaisalmer, Jodhpur- 1, Jodhpur (Rajasthan). ----Respondents For Petitioner(s) : Mr. Sharad Kothari For Respondent(s) : Mr. Hemant Dutt HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 02/08/2023 Learned counsel for the petitioner states that the present writ petition has been rendered infructuous in light of the subsequent decision taken by the GST Council. In view of the above, the present writ petition is disposed of as having rendered infructuous.
The judgment continues below.
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