M/S Akshat Enterprises vs. The Directorate Of GST Intelligence

Facts

The petitioner, M/s Akshat Enterprises, through its Proprietor Karan Sharma, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were various authorities from the Directorate of GST Intelligence and the Central GST and Central Excise Commissionerate. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter came before the Court for adjudication.

Held

The Court held that the writ petition had become infructuous. This decision was based on the joint submission made by the learned Senior Counsel for the petitioner and the learned counsel for the Revenue. The petitioner stated that an email pertaining to the matter had been received from the Revenue, indicating that nothing further survived for adjudication. The Revenue's counsel corroborated this statement. Consequently, the Court found no reason to proceed with the adjudication of the writ petition. The ratio decidendi is that if parties jointly inform the court that a matter has been resolved or rendered moot, the court will dismiss the petition as infructuous. The operative direction was the dismissal of the petition.

Key Issues

1. Whether the writ petition has become infructuous due to subsequent developments, as submitted by the petitioner and corroborated by the revenue. This issue arises from the submissions made before the Court. The petitioner argued that an email received from the Revenue indicated that the matter no longer required adjudication. The Revenue, through its counsel, corroborated this submission. No arguments were recorded for the respondents other than this corroboration.