M/S. A.C. Enterprise vs. State Of Gujarat

Held

The Court noted that on September 17, 2026, it was informed that the order in MOV-10 had been passed, and the petitioner's counsel was asked to take instructions. On September 25, 2026, the Revenue submitted that the petition had become infructuous due to the release of goods and conveyance under Section 129 of the CGST Act, 2017. On the final date of hearing, October 12, 2026, no one appeared on behalf of the petitioner. Consequently, the Court dismissed the matter for non-prosecution. The Court did not decide on the merits of the original challenge, if any, nor did it delve into the specifics of the Section 129 proceedings or the MOV-10 order.

Facts

The petitioner, M/s. A.C. Enterprise, filed a Special Civil Application before the Gujarat High Court challenging an order related to MOV-10. On September 17, 2026, the Court was informed by the learned AGP that the order in MOV-10 had been passed, rendering the petition's averments moot. The petitioner's counsel was directed to take instructions. Subsequently, on September 25, 2026, the learned AGP submitted that the writ petition had become infructuous due to the subsequent release of goods and conveyance under Section 129 of the CGST Act, 2017. The matter was adjourned. On October 12, 2026, no one appeared on behalf of the petitioner.

Key Issues

1. Whether the present writ petition has become infructuous in light of the subsequent release of goods and conveyance under Section 129 of the CGST Act, 2017? Petitioner's Contention: The petitioner did not present any arguments on the final date of hearing. However, the initial filing of the writ petition suggests a challenge to an order related to MOV-10 and potentially the seizure of goods and conveyance. Revenue's Contention: The learned AGP for the State argued that the writ petition had become infructuous due to the subsequent release of goods and conveyance under Section 129 of the CGST Act, 2017. This implies that the grievance raised in the petition was resolved by the executive action of releasing the goods.