M/S Ashoka Engineering Works vs. Principal Commissoner
Facts
The petitioner, M/s Ashoka Engineering Works, filed a writ petition (WPT No. 24 of 2019) before the High Court of Chhattisgarh, Bilaspur. The respondents were the Principal Commissioner, CGST and Custom, and the Additional Commissioner Central Tax. The petitioner sought relief against an order or action passed by the revenue authorities. However, during the pendency of the writ petition, final orders were passed by the concerned authorities. The learned counsel for the petitioner submitted that the writ petition had become infructuous due to these subsequent developments.
Held
The High Court of Chhattisgarh, Bilaspur, held that the writ petition had become infructuous. This decision was based on the submission made by the learned counsel for the petitioner, who stated that final orders had been passed in the matter during the pendency of the writ petition. Consequently, the original grievance or the need for the High Court's intervention through a writ petition was no longer extant. The Court did not delve into the merits of the original petition or the subsequent final orders passed by the revenue authorities. The ratio decidendi is that a writ petition that becomes infructuous due to subsequent events, as conceded by the petitioner, should be dismissed on that ground without adjudicating the substantive issues. The operative direction was to dismiss the writ petition.
Key Issues
1. Whether the writ petition has become infructuous due to the passing of final orders by the revenue authorities during its pendency, as per Section 151 of the Code of Civil Procedure, 1908 (though not explicitly mentioned, the concept of infructuousness is applied)? Petitioner's Argument: The petitioner's counsel submitted that the writ petition has become infructuous. This implies that the original purpose or necessity for filing the petition has ceased to exist due to subsequent events, specifically the passing of final orders by the revenue authorities. Revenue's Argument: The judgment does not record any specific argument from the revenue's side regarding the infructuousness of the petition. The court proceeded based on the submission made by the petitioner's counsel.
AI-generated summary — verify with the full judgment below
HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 24 of 2019 M/s Ashoka Engineering Works Through Mr. Ashok Kumar Singh, Partner Aged 57 Years, S/o Late H.K. Singh Address L I G 51, S A D A Colony Patel Nagar, Jamnipali, District Korba, Chhattisgarh ---- Petitioner Versus
Principal Commissioner, CGST And Custom, Central GST Building, Dhamtari Road, Tikarapara, Raipur – 492001, Chhattisgarh
Additional Commissioner Central Tax, Central Excise And Customs, Central Excise Building, Dhamtari Road, Tikarapara, Raipur – 492001, Chhattisgarh ---- Respondents For Petitioner : Shri Sidhdharth Shukla, Advocate For Respondents : Shri Maneesh Sharma, Advocate Hon'ble Shri Justice
Goutam Bhaduri Order On Board 15/04/2019
Learned counsel for the petitioner would submit that this petition has become infructuous since the final orders have been passed.
In view of the above, the writ petition is dismissed as having become infructuous. Goutam Bhaduri
The judgment continues below.
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