Roca Bathroom Products Private LTD. vs. Asst.Commissioner,SGST Department,Special Circle-I

WP(C)/13445/2019HC KeralaGSTCNR KLHC01033444201911 August 2023Bench: HONOURABLE MR. JUSTICE D. K. SINGH3 pages

For Respondent: RESHMITA-GP

AI SummaryDismissed

Facts

The petitioner, Roca Bathroom Products Private Ltd., filed a writ petition before the High Court of Kerala at Ernakulam. The respondent was the Assistant Commissioner, SGST Department. The specific tax period and the order or action under challenge are not detailed in the provided judgment excerpt. The procedural history is limited to the petitioner's submission before the court.

Held

The Court accepted the petitioner's submission that the writ petition had become infructuous due to the efflux of time. Consequently, the Court dismissed the writ petition. Any interim order that might have been in place was also vacated. The reasoning is solely based on the petitioner's representation regarding the changed circumstances rendering the petition moot.

Key Issues

The sole issue before the Court was whether the writ petition should be dismissed as infructuous. The petitioner argued that due to the efflux of time, the matter had become infructuous. The respondent's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 11TH DAY OF AUGUST 2023 / 20TH SRAVANA, 1945 WP(C) NO. 13445 OF 2019 PETITIONER/S: ROCA BATHROOM PRODUCTS PRIVATE LTD. DOOR NO.II/54A, KOTTAPARAMBU CHERANALLOOR P.O., KOCHI 682 034 REPRESENTED BY ITS MANAGER INDIRECT TAX, V.P. RAVINDHER BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: ASST.COMMISSIONER,SGST DEPARTMENT,SPECIAL CIRCLE-I THEVARA, KOCHI 682 015 BY ADV GOVERNMENT PLEADER OTHER PRESENT: RESHMITA-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO.13445 OF 2019 2

JUDGMENT

Learned counsel for the petitioner submits that due to efflux of time, this writ petition has become infructuous, hence the same may be dismissed as such.

Considering the aforesaid submission, this writ petition is dismissed as having become infructuous. Interim order, if any, stands vacated. DINESH KUMAR SINGH JUDGE shg

WP(C) NO.13445 OF 2019 3 APPENDIX OF WP(C) 13445/2019 PETITIONER EXHIBITS EXHIBIT P1 COPY NOTICE DATED 28.02.2019 ISSUED BY THE RESPONDENT. EXHIBIT P2 COPY OF LETTER D

The judgment continues below.

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