Obelisk Composite Technology LLP vs. Union Of INDIA

WMAP/81/2020HC RajasthanGSTCNR RJHC01012509202023 March 2022Bench: PUSHPENDRA SINGH BHATI,REKHA BORANA1 pages
AI SummaryDismissed

Held

The Court held that the writ miscellaneous application no longer survived. This decision was based on the submission made by the learned counsel for the petitioner that compliance with the order dated 12.12.2019 had been made subsequent to the issuance of notice in the present application. The Court accepted this submission and found no further necessity for the application to be adjudicated. Consequently, the application was dismissed. The ratio decidendi is that if a party demonstrates compliance with a prior court order that formed the basis of a subsequent application, and such compliance renders the subsequent application moot, the application will be dismissed as having served its purpose.

Facts

The petitioner, Obelisk Composite Technology LLP, filed a writ miscellaneous application before the High Court of Judicature for Rajasthan at Jodhpur. The application was filed in the context of a previous order dated 12.12.2019. The petitioner's counsel submitted that subsequent to the issuance of notice in the present application, compliance with the aforementioned order dated 12.12.2019 has been made. The respondents were the Union of India, the Secretary of the GST Council, and the Assistant Commissioner, GST, Jodhpur.

Key Issues

The primary issue before the Court was whether the writ miscellaneous application, filed by the petitioner, had become infructuous. The petitioner argued that subsequent compliance with the order dated 12.12.2019 had rendered the present application unnecessary. The respondents' stance on this specific procedural point was not explicitly recorded in the judgment, other than their appearance through counsel. The question was essentially whether the Court should proceed to hear the application on its merits or dismiss it as having served its purpose or become redundant due to subsequent actions.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
(1 of 1) [WMAP-81/2020] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Writ Misc Application No. 81/2020 Obelisk Composite Technology Llp, Khasra No. 1102/740/1 Mia Phase Ii, Basni Jodhpur (Raj.). ----Petitioner Versus 1. Union Of India, Through The Secretary To The Govt. Of India, Department Of Revenue, Ministry Of Finance, North Block, New Delhi. 2. The Secretary, Gst Council, Government Of India, New Delhi. 3. The Asst. Commissioner, Gst, Circle C Ward- 3, Jodhpur. ----Respondents For Petitioner(s) : Mr. Jitendra Maheshwari Mr. Lalit Parihar For Respondent(s) : Mr. Mukesh Rajpurohit, ASG HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MS. JUSTICE REKHA BORANA

Order 23/03/2022 In wake of instant surge in COVID-19 cases and spread of its highly infectious Omicron variant, abundant caution is being maintained, while hearing the matters in Court, for the safety of all concerned.

Mr. Jitendra Maheshwari, learned counsel for the petitioner submits that subsequent to the issuance of notice in this application, the compliance of the order dated 12.12.2019 has been made.

In light of such submission, the present misc. application no more survives and the same is

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.