Narayan Chandra Das vs. The Union Of INDIA And 5 Ors

Held

The Court held that the Writ Petition had become infructuous. This finding was based solely on the submission made by the learned counsel for the petitioner. The Court did not delve into the merits of the original grievance or the specific provisions of the GST Act that might have been under challenge. The reasoning was that the efflux of time had rendered the petition incapable of providing effective relief. Consequently, the Court dismissed the petition. No specific sections of the CGST/SGST Act or Rules were discussed in relation to the dismissal. The operative direction was the dismissal of the writ petition.

Facts

The petitioner, Narayan Chandra Das, filed a Writ Petition (Civil) before the Gauhati High Court. The respondents included the Union of India, the Chief Commissioner of GST (Central Excise), Customs and Service Tax, Shillong Zone, the Commissioner of GST (Central Excise), Guwahati, and entities related to UTI Infrastructure Technology and Services Limited. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that the writ petition was filed, and subsequently, the petitioner's counsel submitted that the petition had become infructuous due to the efflux of time.

Key Issues

The primary issue before the Court was whether the Writ Petition had become infructuous. The petitioner's counsel argued that due to the passage of time, the relief sought in the petition could no longer be granted or was no longer relevant. The respondents' arguments are not recorded in the judgment. The question of law, if any, turned on the interpretation of the circumstances that render a writ petition infructuous and the implications of such a finding on the maintainability of the petition.