Varun Traders vs. Union Of INDIA & Ors.

Held

The Court held that the writ petition had become infructuous. This was based on the submission by the Revenue that the GST portal had been opened and the petitioner's GSTIN registration had been reinstated. The petitioner's counsel confirmed this by producing the relevant intimation and returns filed. Since the grievance that led to the filing of the writ petition was resolved, the Court found no further purpose in continuing the proceedings. The ratio decidendi is that when the substantive relief sought by a petitioner is granted during the pendency of the proceedings, the petition becomes infructuous and liable to be dismissed on that ground. The Court dismissed the writ petition and the pending application as infructuous.

Facts

The petitioner, Varun Traders, filed a writ petition before the Delhi High Court challenging the cancellation of its GSTIN registration. The Court had previously directed the Revenue to consider reopening the GST portal and reinstating the petitioner's GSTIN. On the date of the hearing, the Court was informed that the portal had been opened, and the petitioner's GSTIN was reinstated. The petitioner's counsel presented a copy of the intimation and the relevant returns filed. Consequently, the writ petition was deemed infructuous.

Key Issues

1. Whether the writ petition has become infructuous due to the reinstatement of the petitioner's GSTIN registration? Petitioner's Argument: The petitioner's primary grievance was the cancellation of its GSTIN registration. With the reinstatement of the registration and the portal being opened for filing returns, the core issue raised in the petition has been resolved. Revenue's Argument: The Revenue informed the Court that the GST portal was opened and the petitioner's GSTIN was reinstated, fulfilling the Court's previous directions and resolving the petitioner's grievance.