Up And Up Elevators vs. State Of Kerala

Facts

The appellant, M/s. Up and Up Elevators, filed a writ petition challenging an order or action by the Assistant State Tax Officer, Squad No. VIII, SGST Department, Ernakulam. The goods and vehicle belonging to the appellant were detained. The learned Single Judge dismissed the writ petition. The appellant then filed this writ appeal against the judgment of the Single Judge. During the pendency of the appeal, it was brought to the court's notice that the detained goods and vehicle had been released by the authorities.

Held

The Court acknowledged that the goods and vehicle detained pursuant to Ext.P8 in the writ petition have been released. The prayer for release of the subject goods and vehicle by the authorities has been considered and ordered by the Department. The Court, being persuaded not to take up an academic question, decided to dispose of the writ appeal. The disposal will preserve all the legal objections raised by the appellant. The Court did not delve into the merits of the original challenge or the reasons for detention, focusing instead on the fact that the primary grievance (detention) had been resolved.

Key Issues

1. Whether the writ appeal is rendered infructuous and academic given the release of the detained goods and vehicle. The appellant, through their counsel, argued that the appeal should not be dismissed as academic. The revenue, represented by the Senior Government Pleader, contended that since the goods and vehicle have been released, the matter is now academic. The court had to decide if it should proceed to hear the appeal on its merits or dispose of it based on the subsequent event of release.