Lucia Panna (Tigga) vs. State Of Chhattisgarh
Facts
The petitioner, Lucia Panna (Tigga), a State Tax Inspector, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition was directed against the State of Chhattisgarh and various officials of the Commercial Tax Department, including the Secretary, Commissioner, and Deputy Commissioner (Administration). The specific order or action under challenge and the tax period(s) involved are not detailed in the provided judgment excerpt. The procedural history is limited to the filing of the writ petition and its subsequent dismissal.
Held
The Court held that the writ petition had become infructuous. This decision was based on the submission made by the learned counsel for the petitioner. The Court recorded this submission and, consequently, dismissed the writ petition. The reasoning is straightforward: if a party to a legal proceeding acknowledges that their case is no longer viable due to the passage of time or other supervening circumstances, the court will typically accept this and dispose of the matter accordingly. The ratio decidendi is that a court will not proceed with a matter that has become infructuous, especially when acknowledged by the petitioner. No specific operative directions were issued beyond the dismissal of the petition.
Key Issues
The Court had to decide whether the writ petition, filed by the petitioner, had become infructuous. The petitioner's counsel submitted that due to the efflux of time, the petition had indeed become infructuous. The State's arguments are not recorded in the judgment. The core issue revolves around the maintainability of the writ petition in light of the passage of time and the petitioner's own submission regarding its infructuous nature.
AI-generated summary — verify with the full judgment below
2025:CGHC:39232
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPS No. 6444 of 2021 • Lucia Panna (Tigga) W/o Agapit Tej Kumar Panna Aged About 41 Years Working As State Tax Inspector, Office Of Assistant Commissioner, Sales Tax Bilaspur, Circle - Iii, Bilaspur, District Bilaspur Chhattisgarh.
... Petitioner(s) versus
State Of Chhattisgarh Through The Secretary, Commercial Tax Department, Mantralaya, Mahanadi Bhawan, Nava Raipur, Atal Nagar District Raipur Chhattisgarh.
Commissioner Commercial Tax Department, Gst Bhawan, North Block Sector - 19,. Nava Raipur, Atal Nagar, District Raipur Chhattisgarh.
Deputy Commissioner (Administration) Commercial Tax Department, Gst Bhawan, North Block, Sector - 19, Nava Raipur, Atal Nagar, District Raipur Chhattisgarh.
... Respondent(s) For Petitioner : Mr. C. Jayant K. Rao, Advocate For State : Mr. Pramod Shrivastava, Dy. G.A. Hon’ble Shri Justice Rakesh Mohan Pandey Order On Board 06-08-2025 1) Learned counsel for the petitioner fairly submits that by efflux of time, this petition has become infructuous. 2) Recording
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.