M/S Liberty Chemtrade PVT LTD vs. The Union Of INDIA

Facts

The petitioner, M/s Liberty Chemtrade Pvt Ltd, filed a Special Civil Application (Writ Petition) before the High Court of Gujarat at Ahmedabad. The respondents were the Union of India and other authorities. The petition challenged an order or action, the specifics of which are not detailed in the provided text. The tax period(s) and the amount in dispute are also not mentioned. The procedural history leading to the High Court's decision is that the parties fairly submitted that the prayers in the writ petition had become infructuous.

Held

The Court held that the prayers made in the writ petition had become infructuous in view of the amendment to Section 159 of the Central Goods and Services Tax Act, 2017, vide notification dated 31.03.2023. The Court acceded to the petitioner's request for withdrawal of the writ petition. The reasoning was based on the joint submission of the learned advocates for both parties. The ratio decidendi is that when subsequent legislative or executive action renders the subject matter of a writ petition infructuous, the petition can be withdrawn with liberty to file fresh proceedings if a grievance persists. The operative direction was to dispose of the matter as withdrawn, with liberty to the petitioner to file appropriate proceedings before the appropriate forum if any grievance survives.

Key Issues

1. Whether the prayers made in the writ petition have become infructuous in view of the amendment to Section 159 of the Central Goods and Services Tax Act, 2017, vide notification dated 31.03.2023? Petitioner's contention: The petitioner's advocate requested withdrawal of the writ petition, reserving liberty to file appropriate proceedings if any grievance survives. Revenue's contention: The revenue's advocates fairly submitted that the prayers made in the writ petition have become infructuous in view of the amendment to Section 159 of the Central Goods and Services Tax Act, 2017.