M/S. Screenotex Engineers PVT LTD Through Its Director Hemantkumar Maneklal Patel vs. Upendrasingh Yadav ,Commissioner Of GST
Facts
The petitioner, M/s. Screenotex Engineers Pvt Ltd, through its Director Hemantkumar Maneklal Patel, filed a Misc. Civil Application (MCA) No. 1310 of 2022 before the Gujarat High Court. This application was filed in connection with Special Civil Application (SCA) No. 10367 of 2020. The respondents were Upendrasingh Yadav, Commissioner of GST, and other authorities. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The procedural history indicates that the MCA was filed subsequent to the SCA.
Held
The Court noted the statement made by the learned Assistant Government Pleader for the respondent authorities that the order had been complied with. In light of this statement and the instructions received, the learned advocate appearing for the applicants (petitioner) stated that they did not press the present Misc. Civil Application. Consequently, the Court disposed of the application as not pressed. The Court did not delve into the merits of the original dispute or the specific provisions of GST law. The ratio decidendi is that if the respondent authorities confirm compliance with a court order, and the petitioner consequently withdraws their application, the matter is closed on that basis.
Key Issues
The primary issue before the Court was whether the order passed in the connected Special Civil Application No. 10367 of 2020 had been complied with by the respondent authorities. The petitioner's counsel, Ms. Manila Poonia, appearing for Mr. D.K. Trivedi, stated that the application was not pressed. The respondent authorities, represented by Mr. Sahil Trivedi, learned Assistant Government Pleader, stated that the order had been complied with. Therefore, the Court did not have to decide any substantive legal questions regarding GST provisions or the merits of the original dispute. The only question was the status of compliance with a previous court order.
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Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.J.DESAI) Mr. Sahil Trivedi, learned Assistant Government Pleader appearing for the respondent authorities states that the order is complied with.
In view of the above statement, under the instructions, learned advocate appearing for the applicants does not press this application. Hence, present Misc. Civil Application stands disposed of as not pressed. (A.J.DE
The judgment continues below.
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