Balaji Stone Crusher And Ors. vs. State Th.Finance Deptt.And Ors.

Held

The Court held that the writ petitions had ceased to bear relevance for adjudication. This was because, subsequent to the filing of the petitions, the Post Reorganization Act of 2019 came into effect, and the Goods and Services Tax (GST) regime was implemented. Both parties submitted that, as a consequence of these developments, the toll post in question had been withdrawn. Therefore, the petitioners' grievance and apprehension regarding unwarranted toll inspections were deemed to have been addressed by the passage of time and the change in the legal and fiscal regime. The Court found no further necessity to adjudicate on the merits of the original grievance. The petitions were dismissed as having become infructuous, without prejudice to the position of either party.

Facts

The petitioners, M/s Om Stone Crusher and others, filed writ petitions challenging their subjection to unwarranted toll inspections. They contended that their stone crusher units, located in Village Gandial Keerian, Tehsil & District Kathua, were being subjected to inspections at a toll post established under SRO 429 dated 28.12.2012. The grievance was that this toll post was being used for inspections even though the transportation of their raw material and finished goods did not occur via the roads where the toll post was situated. The petitions were filed in 2014.

Key Issues

1. Whether the toll post established under SRO 429 dated 28.12.2012 was being illegally used for inspecting the petitioners' stone crusher units when their transportation of goods did not utilize the relevant roads. Petitioner's Argument: The petitioners argued that the toll inspection was unwarranted and illegal as their movement of goods did not pass through the designated toll post area, making the inspection an arbitrary exercise of authority. They sought to restrain the authorities from conducting such inspections. Revenue/State's Argument: The respondents did not file a specific argument in the judgment. However, the court noted that both sides submitted that the toll post has since been withdrawn following the Post Reorganization Act of 2019 and the implementation of the GST regime. This submission implies that the State acknowledged the issue or that the circumstances leading to the grievance have changed.