The Union Of INDIA And Anr. vs. M/S Purbanchal Builders

Held

The Court held that the appeal had become infructuous. This finding was based on the admitted position presented by both the appellants and the respondent. The respondent's counsel stated that the GST amount of Rs. 1,19,310/- was deducted before the petition was filed, which led to the impugned order dated 3.5.2021. The appellants' counsel agreed with this factual submission and acknowledged that the matter had indeed become infructuous. Consequently, the Court found that the impugned order itself had become infructuous due to this prior deduction. The appeal was therefore disposed of on this basis, without delving into the merits of the original dispute.

Facts

This appeal was filed by the Union of India and the Garrison Engineer, Guwahati, Military Engineering Services, against an order dated 3.5.2021. The respondent, M/s Purbanchal Builders, submitted that the appeal had become infructuous. This was because a sum of Rs. 1,19,310/- towards GST had been deducted before the petition leading to the impugned order was filed. The appellants' counsel agreed with this submission and admitted that the matter had become infructuous. The impugned order itself had become infructuous due to the prior deduction of the GST amount.

Key Issues

1. Whether the appeal has become infructuous due to the deduction of GST amount prior to the filing of the petition leading to the impugned order. Contentions: Petitioner/Appellant (Union of India and Garrison Engineer): Did not argue on merits, but agreed with the respondent's submission that the appeal had become infructuous. Respondent (M/s Purbanchal Builders): Argued that the appeal had become infructuous because the GST amount of Rs. 1,19,310/- was deducted before the petition was filed, rendering the impugned order moot.