M/S Maxcheck Security And Allied Services vs. Commissioner Of Central GST (Appeal)

Facts

The petitioner, M/s Maxcheck Security and Allied Services, filed a Special Civil Application before the High Court of Gujarat at Ahmedabad. The petition challenged Notification No. 3 of 2023. The respondent was the Commissioner of Central GST (Appeal) and other revenue authorities. The petitioner sought permission to withdraw the petition. The reason for withdrawal was that the Notification No. 3 of 2023, which was the subject of the challenge, had been withdrawn by the authorities. Consequently, the cause for pursuing the petition no longer survived.

Held

The Court granted the petitioner's request to withdraw the Special Civil Application. The reasoning was that the Notification No. 3 of 2023, which was under challenge, had been withdrawn by the authorities. As a result, the cause for prosecuting the petition no longer survived. The Court held that the petition was dismissed as withdrawn. The ratio decidendi is that a petition challenging a notification or order that is subsequently withdrawn by the issuing authority becomes infructuous, and the petitioner is entitled to withdraw it. The operative direction was to dismiss the petition as withdrawn, discharge the notice, and vacate any interim orders.

Key Issues

1. Whether the petitioner is entitled to withdraw the Special Civil Application as the notification under challenge has been withdrawn by the respondent authorities? Petitioner's contention: The petitioner argued that since the Notification No. 3 of 2023, which formed the basis of the challenge, has been withdrawn, the petition has become infructuous and the cause of action no longer exists. Therefore, permission to withdraw the petition should be granted. Revenue's contention: The judgment does not record any specific contention from the respondent revenue authorities regarding the withdrawal of the petition. The court granted the permission as sought by the petitioner.