Ashish Kumar Sahu vs. State Of Chhattisgarh

Facts

The petitioner, Ashish Kumar Sahu, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the State of Chhattisgarh through the Secretary of the Department of Commercial Tax (Excise), the Excise Commissioner GST, and the Collector of Janjgir Champa. The petitioner sought a specific relief, but the exact nature of the relief and the tax period(s) involved are not explicitly detailed in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition and the subsequent submission by the petitioner's counsel.

Held

The Court held that the writ petition has become infructuous. This decision was based on the submission made by the learned counsel for the petitioner that the period of the tender has already expired. Consequently, the Court found no further purpose in adjudicating the matter. The operative direction was to dispose of the writ petition as having become infructuous. No specific provisions of the GST Act were discussed or relied upon in this brief order. The Court did not leave any issue undecided as the petition was withdrawn on the ground of being infructuous.

Key Issues

1. Whether the writ petition has become infructuous due to the expiry of the tender period. Petitioner's Argument: The learned counsel for the petitioner submitted that the period of the tender has already expired, rendering the present writ petition infructuous. Revenue/State's Argument: No specific argument was recorded for the revenue or state in the provided excerpt.