Shivam Agro Industries vs. Union Of INDIA

SCA/1390/2022HC GujaratGSTCNR GJHC24002462202218 December 2025Bench: HONOURABLE MR. JUSTICE A.S. SUPEHIA,HONOURABLE MR. JUSTICE PRANAV TRIVEDI1 pages

AI SummaryRemanded

Facts

The petitioners, Shivam Agro Industries & Anr., filed a Special Civil Application (SCA) No. 1390 of 2022 before the High Court of Gujarat at Ahmedabad. The respondents were the Union of India and others. The petitioner's advocate submitted that due to a subsequent revision in GST, the prayers made in the petition no longer survived. Consequently, the petitioner sought permission to withdraw the writ petition.

Held

The Court acceded to the petitioner's request to withdraw the writ petition. The Court found that the prayers made by the petitioner were no longer surviving due to a subsequent revision in GST. Therefore, the petition was disposed of as withdrawn, and the rule issued in the matter was discharged. No specific findings on the merits of the GST revision or the original prayers were made, as the petition was withdrawn at the petitioner's behest.

Key Issues

1. Whether the prayers made in the writ petition survive in light of the subsequent revision of GST? The petitioner argued that the prayers in the petition have become infructuous due to a subsequent revision of GST and therefore sought to withdraw the petition. The respondents did not appear to argue any counter-contention.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/SCA/1390/2022 ORDER DATED: 18/12/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1390 of 2022 ============================================= SHIVAM AGRO INDUSTRIES & ANR. Versus UNION OF INDIA & ORS. ============================================= Appearance: KAIVAN M DASTOOR(9322) for the Petitioner(s) No. 1,2 MR ANKIT SHAH(6371) for the Respondent(s) No. 1 MS HARDIKA VYAS(11450) for the Respondent(s) No. 3 RULE SERVED BY DS for the Respondent(s) No. 2,4,5 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 18/12/2025

ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

Learned advocate Mr. Kaivan M. Dastoor, appearing for the petitioner has submitted that in view of the subsequent revision of GST, the prayers made in the present petition no longer survive. He seeks permission to withdraw the present writ petition, at this stage.

The request is acceded to. The present writ petition stands disposed of as withdrawn. Rule is discharged. (A. S. SUPEHIA, J) (PRA

The judgment continues below.

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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.