Shri Baba Shyam Stone Crusher PVT LTD vs. State Of Uttarakhand
Facts
The petitioner, Shri Baba Shyam Stone Crusher Pvt. Ltd., filed a writ petition before the Uttarakhand High Court challenging a show cause notice issued by the respondents (State of Uttarakhand & others) proposing the cancellation of its GST registration. During the pendency of this writ petition, the respondent authorities, acting suo motu, revoked the aforementioned show cause notice. Consequently, the petitioner's counsel submitted that the writ petition had become infructuous due to this subsequent action by the authorities. The Court took note of this submission.
Held
The Court held that the writ petition had become infructuous. This decision was based on the submission made by the petitioner's counsel that the respondent authorities had, in the interim period, suo motu revoked the show cause notice that was the subject of the challenge in the writ petition. Since the action impugned in the writ petition was no longer in effect, the Court found no necessity to adjudicate on the merits of the original challenge. The ratio decidendi is that a legal challenge becomes moot and infructuous if the action being challenged is withdrawn or nullified by the authority that initiated it during the pendency of the proceedings. The operative direction was to dispose of the writ petition as having been rendered infructuous.
Key Issues
1. Whether the writ petition challenging the show cause notice for GST registration cancellation is rendered infructuous by the subsequent suo motu revocation of the said notice by the respondent authorities. Petitioner's contention: The petitioner argued that the subsequent revocation of the show cause notice by the authorities has rendered the writ petition infructuous, as the action being challenged no longer exists. Therefore, the writ petition should be disposed of on this ground. Revenue's contention: The judgment records no specific argument from the revenue or State regarding this issue. However, the Court's disposal of the petition implies acceptance of the petitioner's submission regarding the infructuous nature of the case.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT :(per HON’BLE MR. G. NARENDAR, C.J.)
Heard Mr. Jitendra Chaudhary, learned counsel for the petitioner and Mr. B.S. Parihar, learned Standing Counsel for the State of Uttarakhand.
Learned counsel for the petitioner submits that the instant writ petition was preferred mounting a challenge to the show cause notice issued by the respondents calling upon the petitioner to demonstrate as to why the GST Registration ought not to be cancelled. Aggrieved he preferred the instant writ petition and that in the interregnum, the authorities have suo moto revoked the show cause notice and thereby the instant writ petition is rendered infructuous. Submission is placed on record. The writ petition is d
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