M/S. Taiyab Motors vs. The Union Of INDIA

CW/9675/2018HC RajasthanGSTCNR RJHC01044744201809 December 2022Bench: SANDEEP MEHTA,KULDEEP MATHUR1 pages
AI SummaryWithdrawn

Held

The Court held that the writ petition should be disposed of in light of the order dated 02.12.2022 passed in D.B. Civil Writ Petition No.9729/2018 (M/s. Vinay Fabrics Pvt. Ltd. vs. Union of India & Ors.). The reasoning was based on the fact that the petitioner did not object to the interlocutory application filed by the respondents seeking disposal of the writ petition due to subsequent events. The ratio decidendi is that when a party does not object to an application for disposal based on subsequent events, and the Court finds it appropriate to dispose of the matter in line with a previous order in a similar case, the petition will be disposed of accordingly. The interlocutory application was also disposed of. No specific issues were decided on merits.

Facts

The petitioner, M/s. Taiyab Motors, filed a writ petition before the High Court of Rajasthan at Jodhpur. The respondents were the Union of India, the Commissioner of Central Goods and Service Tax, Jaipur, and the Assistant Commissioner, State of Rajasthan, GST, Banswara. An interlocutory application was filed by the respondents seeking disposal of the writ petition due to subsequent events. The petitioner's counsel did not object to this application. Consequently, the High Court decided to dispose of the writ petition in light of a previous order dated 02.12.2022 passed in a related matter, D.B. Civil Writ Petition No.9729/2018 (M/s. Vinay Fabrics Pvt. Ltd. vs. Union of India & Ors.). The interlocutory application was also disposed of.

Key Issues

1. Whether the writ petition should be disposed of in view of subsequent events, as sought by the respondents and not objected to by the petitioner? The petitioner, M/s. Taiyab Motors, did not raise any objections to the interlocutory application filed by the respondents seeking disposal of the writ petition. The respondents argued that subsequent events warranted the disposal of the petition. The petitioner's counsel, Mr. Rahul Sharma, stated that he had no objection to the application. The Court's decision was based on the interlocutory application and a reference to a previous order in a related writ petition.

AI-generated summary — verify with the full judgment below

(1 of 1) [CW-9675/2018] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9675/2018 M/s. Taiyab Motors, Udaipur Road, Shiv Colony, Banswara, Through Its Partner Mustansir Cyclewala S/o Shokat Hussain Cyclewala, Aged About 38 Years, R/o Taiyab Villa, Seva Lal Kot, Muslim Colony, Banswara, Rajasthan ----Petitioner Versus

1.

The Union Of India, Through The Commissioner (Gst), Ministry Of Finance, Department Of Revenue, Central Board Of Excise And Customs, New Delhi

2.

The Commissioner, Central Goods And Service Tax Commissionerate, Jaipur

3.

The Assistant Commissioner, State Of Rajasthan, Gst, Banswara ----Respondents For Petitioner(s) : Mr. Rahul Sharma For Respondent(s) : Mr. Rajvendra Saraswat. HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR Order 09/12/2022 Learned counsel Shri Rajvendra Saraswat has filed an interlocutory application No.01/2022 seeking disposal of the writ petition in view of subsequent events. Shri Rahul Sharma, learned counsel representing the petitioner does not object to the said application. Thus, the instant writ petition is disposed of in light the order dated 02.12.2022 passed in D.B. Civil

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