M/S. Nakoda Medical Agencies vs. Union Of INDIA

CW/1687/2020HC RajasthanGSTCNR RJHC01007543202027 January 2023Bench: SANDEEP MEHTA,YOGENDRA KUMAR PUROHIT1 pages
AI SummaryWithdrawn

Held

The Court accepted the petitioner's submission that the writ petition had become infructuous due to subsequent events. The learned counsel for the petitioner stated that the controversy raised in the writ petition no longer survived. Consequently, the Court found no impediment in disposing of the writ petition on this ground. The reasoning is based solely on the petitioner's representation that the matter has become infructuous. The Court did not delve into the merits of the original dispute. The operative direction was to dispose of the writ petition as having rendered infructuous.

Facts

The petitioner, M/s. Nakoda Medical Agencies, through its proprietor Kuldeep Bothra, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The petition was filed against the Union of India and various GST authorities, including the Commissioner (GST), GST Police Wing, and the Commercial Taxes Officer. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the petitioner subsequently moved an application seeking disposal of the writ petition.

Key Issues

The primary issue before the Court was whether the writ petition should be disposed of. The petitioner argued that the matter had become infructuous due to subsequent events, rendering the controversy raised in the petition no longer surviving. The respondents' arguments are not recorded in the provided text. The Court had to decide on the validity of the petitioner's submission regarding the infructuous nature of the petition.

AI-generated summary — verify with the full judgment below

[2023/RJJD/002528] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 1687/2020 M/s. Nakoda Medical Agencies, Through Its Proprietor Kuldeep Bothra S/o Late Shri Navratan Mal Bothra, Aged About 38 Years, R/o Shop No. 1, Bharat Market, Jalori Bari, Jodhpur, Rajasthan. ----Petitioner Versus

1.

Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.

2.

The Commissioner (Gst), Gst Police Wing, Central Board Of Excise And Customs, Department Of Revenue, Ministry Of Finance, Government Of India, New Delhi.

3.

Good And Service Tax Council, Tower-Ii, 5Th Floor, Jeevan Bharti Building, New Building Through Its Secretary .

4.

Commercial Taxes Officer, Circle-A, Commercial Taxes Department, Jodhpur. ----Respondents For Petitioner(s) : Mr. Mudit Bachhawat. For Respondent(s) : Mr. Hemant Dutt. Mr. Harshvardhan Thanvi. HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 27/01/2023 Learned counsel representing the petitioner has moved an application for disposal of the writ petition in light of subsequent events. He states that matter has become infructuous as the controversy

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