Planet Earth Realbuild LLP vs. Assistant Commissioner

Facts

The petitioners, Planet Earth Realbuild Llp and Ambuja Realty Development Limited, filed writ petitions before the High Court of Chhattisgarh at Bilaspur. In WPT No. 155 of 2021, the appellate authority had passed an assessment order and an appellate order. In WPT No. 176 of 2021, an assessment order had been passed, and an appeal was pending. The petitioners contended that since these matters had been finally adjudicated, their writ petitions had become infructuous. The respondent, Assistant Commissioner State Tax (SGST), Circle 8, Raipur, conceded this contention.

Held

The Court held that both writ petitions had become infructuous. This decision was based on the joint submission of the parties. The petitioners had argued that the matters had been finally adjudicated, with an assessment order and appellate order passed in one case, and an assessment order passed with an appeal pending in the other. The State counsel conceded this point. Consequently, the Court found no necessity to delve into the merits of the original dispute or the procedural aspects that led to the filing of the writ petitions. The operative direction was to dismiss both writ petitions as having become infructuous, without any specific findings on the substantive GST issues that might have been raised.

Key Issues

1. Whether the writ petitions have become infructuous due to the final adjudication of the matters by the appellate authority and the pendency of an appeal after assessment order, as contended by the petitioners? Petitioner's Argument: The petitioners argued that the matters in question have been finally adjudicated. Specifically, in WPT No. 155 of 2021, both an assessment order and an appellate order were passed. In WPT No. 176 of 2021, an assessment order was passed, and an appeal was pending. Based on this final adjudication, the petitioners asserted that their writ petitions were no longer maintainable and had become infructuous. Revenue's Argument: The learned State counsel conceded the contention made by the learned counsel for the petitioners, thereby not opposing the claim that the petitions had become infructuous.