M/S Nisha Lime vs. Union Of INDIA

Held

The Court held that the writ petition had become infructuous. This decision was based on the statement made by the learned counsel for the respondents, who informed the Court that the relief claimed by the petitioner in the writ petition had already been granted by the respondent-Department. The petitioner's GST registration was restored, and their GST returns were accepted. Consequently, the Court found no further necessity to adjudicate the matter on merits. The ratio decidendi is that when the grievance of a petitioner is redressed by the respondent authority during the pendency of a writ petition, the petition becomes infructuous and is liable to be dismissed on that ground. The operative direction was to dismiss the writ petition as infructuous and dispose of the stay application accordingly.

Facts

The petitioner, M/s Nisha Lime, through its Proprietor Narendra Kumar Khandal, filed a writ petition before the Rajasthan High Court. The petition challenged an action or order by the respondent-Department concerning the petitioner's GST registration and returns. The respondent's counsel informed the Court that the relief sought by the petitioner had already been granted. Specifically, the petitioner's GST registration had been restored, and its GST returns had been accepted by the Department. This development rendered the writ petition infructuous.

Key Issues

1. Whether the writ petition has become infructuous due to the respondent-Department granting the relief claimed by the petitioner? The petitioner argued that they had approached the Court seeking restoration of their GST registration and acceptance of their returns. The respondent, Union of India, through its counsel, stated that the Department had already taken the necessary actions to grant the relief sought by the petitioner, thereby rendering the petition infructuous. No specific legal provisions were debated as the matter was resolved procedurally.