Union Of INDIA And 2 Ors. vs. M/S. Sakshi Motors

Held

The Court accepted the submission made by the learned Standing Counsel for the GST review petitioners. It was submitted that in view of the decision of the Hon'ble Supreme Court rendered in SLP(C) No.32709-32710/2018 on July 22, 2022, the present review petition had become infructuous. Based on this submission, the Court held that the review petition stands closed as infructuous. No specific findings on the merits of the original case or the grounds for review were made, as the petition was disposed of on the ground of becoming infructuous. The ratio decidendi is that if a party concedes that their petition has become infructuous due to a higher court's decision, the court will close the matter accordingly without delving into the merits.

Facts

The review petitioners, Union of India and its officers (Commissioner of GST and Central Excise, Dibrugarh, and Assistant Commissioner, Central GST Division, Tinsukia), filed a review petition before the Gauhati High Court. The respondent is M/s. Sakshi Motors, a proprietorship concern represented by its sole proprietor. The review petition was filed against an earlier order, the details of which are not specified in this judgment. The matter was listed for hearing before Justice N. Kotiswar Singh.

Key Issues

The primary issue before the Court was whether the present review petition had become infructuous. The Court had to decide based on a submission made at the Bar regarding a Supreme Court decision. The petitioners argued that due to the Supreme Court's decision in SLP(C) No.32709-32710/2018 dated July 22, 2022, their review petition had become infructuous. The respondent's arguments are not recorded in this judgment.