Yamuna Tiles And Allied Products (PVT) LTD. vs. The State Tax Officer (Enquiry)
Facts
The petitioner, M/s. Yamuna Tiles and Allied Products (Pvt) Ltd., filed a writ petition before the High Court of Kerala. The respondents are various State Tax Officers and the Assistant Commissioner from the State Goods and Taxes Department. The writ petition was filed challenging an order or action passed by these authorities. The specific tax period(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the writ petition was pending before the court.
Held
The Court accepted the submission made by the learned counsel for the petitioner. It was held that the relief sought for in the writ petition had already been granted during the pendency of the proceedings. Therefore, no further cause of action survived for the petitioner. Consequently, the Court found the writ petition to have become infructuous. The reasoning is based solely on the petitioner's submission regarding the grant of relief. The operative direction was to consider the writ petition as infructuous, implying its closure without further adjudication on the merits of the original grievance.
Key Issues
The primary issue before the Court was whether the writ petition had become infructuous. The petitioner's counsel submitted that the relief sought in the writ petition had already been granted during its pendency. Consequently, the petitioner argued that no further cause of action survived. The respondents' arguments are not recorded in the provided text. The question before the Court, therefore, was whether the writ petition should be dismissed as having become infructuous due to the subsequent grant of relief.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THUR AY, THE 03RD DAY OF DECEMBER 2020 / 12TH AGRAHAYANA, 1942 WP(C).No.24029 OF 2020(C) PETITIONER: M/S. YAMUNA TILES AND ALLIED PRODUCTS (PVT) LTD. 59, INDUSTRIAL ESTATE, ATHANI, THRISSUR DISTRICT, PIN-680 581, REPRESENTED BY ITS MANAGING DIRECTOR, MAVIS DAVIS BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SHRI.RAHUL A. SMT.APARNA ANIL RESPONDENTS: 1 THE STATE TAX OFFICER (ENQUIRY) STATE GOODS AND TAXES DEPARTMENT, POOTHOLE, THRISSUR-680 004 2 THE ASST. COMMISSIONER, THIRD CIRCLE, STATE GOODS AND TAXES DEPARTMENT, POOTHOLE, THRISSUR-680 004 3 THE STATE TAX OFFICER, THIRD CIRCLE, STATE GOODS AND TAXES DEPARTMENT, POOTHOLE, THRISSUR-680 004 4 THE STATE TAX OFFICER, SECOND CIRCLE, STATE GOODS AND TAXES DEPARTMENT, SGST COMPLEX, NEAR CIVIL STATION, PALAKKAD-678 001 GP SMT JASMINE M M THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03.12.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.24029 OF 2020(C) 2 JUDGMENT Dated this the 3rd day of December 2020 Learned counsel for the petitioner submits that during the pendency of this writ petition relief sought for has already be
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