Shri Basudeo Mittal vs. Union Of INDIA
Facts
The petitioner, Shri Basudeo Mittal, proprietor of M/s Shri Sainath Enterprises, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition was directed against the Union of India and the State of Chhattisgarh, along with certain GST authorities. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The procedural history indicates that an application for withdrawal of the petition (I.A. No.2/2025) was filed. The counsel for the petitioner stated that the petition had become infructuous due to the passing of a final order. The respondents did not oppose the withdrawal application.
Held
The Court allowed the application for withdrawal of the petition (I.A. No.2/2025). The reasoning was based on the petitioner's submission that the writ petition had become infructuous due to the passing of a final order. The counsel for the respondents did not oppose this submission. Consequently, the Court dismissed the petition as withdrawn. The specific details of the final order, the amount in dispute, or the substantive GST issues that might have been raised in the original petition were not discussed or decided by the Court, as the matter was resolved on the procedural ground of withdrawal. No issues were expressly left undecided, as the Court only addressed the withdrawal application.
Key Issues
1. Whether the writ petition has become infructuous due to the passing of a final order, thereby warranting its withdrawal? (Question of fact and procedure) The petitioner argued that the filing of a final order rendered the present writ petition infructuous, necessitating its withdrawal. The petitioner's counsel explicitly stated this ground for seeking withdrawal. The respondents, representing the Union of India and the State of Chhattisgarh, did not oppose the application for withdrawal. No specific legal provisions, circulars, or precedents were cited by either party in relation to the core GST dispute, as the matter was decided on the procedural aspect of withdrawal.
AI-generated summary — verify with the full judgment below
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2025:CGHC:8250
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 32 of 2025 • Shri Basudeo Mittal S/o Late Narayan Lal Mittal Aged About 63 Years Proprietor Of M/s Shri Sainath Enterprises, R/o Mig Deluxe - 250, Phase- II, Kabir Nagar, Raipur, District - Raipur Chhattisgarh.
... Petitioner. versus 1 - Union Of India Through The Secretary, Ministry Of Finance Department Of Revenue,
North
Block,
New
Delhi. 2 - State Of Chhattisgarh Through The Principal Secretary, Department Of Finance (Gst), Mahanadi Bhawan, Naya Raipur District Raipur, (C.G.). 3 - Commissioner (Prosecution), Gst Department, Raipur District Raipur, (C.G.). 4 - Additional Commissioner (Prosecution), Gst Department, Raipur District Raipur, (C.G.).
... Respondent(s) For Petitioner : Shri Vikash Shrivastava, Advocate. For Union of India : Shri Rishabh Deo Singh appears on behalf of Shri Ramakant Mishra, Deputy SG. For State Shri Anurag Tripathi, PL. AVINASH SHARMA AVINASH SHARMA Date: 2025.02.18 16:34:27 +0530
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Hon'ble Shri Justice Deepak Kumar Tiwari Order On Board 18/
The judgment continues below.
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