M/S. Arihant Technoinfra Private Limited vs. The Union Of INDIA And Anr.

Held

The Court held that the writ petition had become infructuous. This decision was based on the joint submission made by the learned counsel for both the petitioner and the respondents. They jointly stated that the desired relief had been granted by the respondents. Consequently, the Court found no further necessity to adjudicate on the merits of the writ petition. The reasoning was straightforward: if the petitioner's grievance has been resolved by the authorities themselves, the purpose of approaching the High Court through a writ petition is extinguished. The operative direction was to dismiss the writ petition as having become infructuous. The stay petition, which was ancillary to the writ petition, was also dismissed.

Facts

The petitioner, M/s. Arihant Superstructure Limited, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur. The petition was filed against the Union of India and various GST authorities, including the Commissioner (GST), Central Goods and Service Tax Commissionerate, Jodhpur, and the Commissioner and Joint Commissioner, State Goods & Service Taxes Department, Jodhpur. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the provided judgment. The procedural history leading to the writ petition is also not detailed.

Key Issues

The primary issue before the Court was whether the writ petition had become infructuous. The petitioner and the respondents jointly submitted that the desired relief had been granted by the respondents. Therefore, the Court had to decide if the petition could be dismissed on this ground. The petitioner's contention was that the respondents had already provided the relief sought in the writ petition, rendering the legal challenge unnecessary. The respondents concurred with this submission, indicating their agreement that the petitioner's grievances had been addressed.