M/S Bharti Telemedia LTD. vs. Union Of INDIA
Facts
The petitioner, M/s Bharti Telemedia Ltd., filed a writ petition before the High Court of Chhattisgarh challenging proceedings initiated by the Assistant Commissioner, Central GST & Central Excise, Raipur. The proceedings were based on a demand notice dated 23.11.2021. However, during the pendency of the writ petition, the Assistant Commissioner passed an order on 30.09.2023, dropping the said proceedings. The petitioner's counsel informed the Court that the demand notice and the subsequent proceedings have been dropped, rendering the petition infructuous.
Held
The Court noted the submission made by the learned counsel for the petitioner that the proceedings initiated pursuant to the demand notice dated 23.11.2021 have been dropped by the Assistant Commissioner, Central GST & Central Excise, Division No.IV, Raipur, vide an order dated 30.09.2023. Based on this submission, the Court found that nothing survives for adjudication in the present writ petition. Therefore, the Court dismissed the petition as withdrawn, granting liberty to the petitioner to revive it if a cause of action subsists. No specific provision of law was discussed in detail as the matter was disposed of on the basis of the petitioner's submission about the dropping of proceedings.
Key Issues
1. Whether the writ petition has become infructuous due to the dropping of the proceedings initiated by the demand notice dated 23.11.2021, as stated by the petitioner? The petitioner argued that the proceedings initiated by the demand notice dated 23.11.2021 have been dropped by the Assistant Commissioner, Central GST & Central Excise, Division No.IV, Raipur, vide an order dated 30.09.2023. Consequently, the petitioner contended that there is no surviving cause of action for the present writ petition, and it has become infructuous. The respondents did not present any counter-argument regarding the dropping of the proceedings.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 39 of 2022 • M/s Bharti Telemedia Ltd. Nav Bharat Udyog Bhawan, Ring Road No. 1, Telibandha, Raipur Chhattisgarh. Through its Authorized Signatory Shri Saneev Jain S/o Shri Mahendra Kumar Jain, Age 43 Years, R/o Flat 202, 30 Tilak Nagar, Indore, Madhya Pradesh., District : Indore, Madhya Pradesh ---- Petitioner Versus
Union of India Through its Secretary, Ministry of Finance Department of Revenue, Government of India North Block, New Delhi- 110001, New Delhi, Delhi
Commissioner, Central GST and Central Excise Audit Commissionerate, Raipur GST Bhawan, Tikra Para, Dhamtari Road, Raipur (Chhattisgarh) 492001, District : Raipur, Chhattisgarh
Assistant Commissioner- Audit, Group-3, Circle-3, Audit Raipur, Room No. 110, C/D Block, Tikra Para, Dhamtari Road, Raipur (Chhattisgarh) 492001, District : Raipur, Chhattisgarh
Superintendent (Audit), Central GST and Central Excise Audit Commissionerate, Raipur Central Tax Building, Tikra Para, Dhamtari Road, Raipur (Chhattisgarh) 492001, District : Raipur, Chhattisgarh
Assistant Commissioner, Group 5-A, GST Audit, Gurugram, Division North- I, CGST Commissionerate, Mudi
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.