M.Pandiyan vs. The Commissioner Of Service

Facts

The petitioner, M. Pandiyan, filed a writ petition before the Madurai Bench of the Madras High Court challenging an order passed by the Joint Commissioner of Service Tax, Central Excise and GST, Trichy, bearing Original Order No. 1/2018-ST, dated January 25, 2018, which was received by the petitioner on February 2, 2018. The petitioner sought a writ of certiorari to call for the records pertaining to this order and a consequential mandamus. The respondents were the Commissioner, Joint Commissioner, and Additional Commissioner of Service Tax, Central Excise and GST, Trichy.

Held

The Court recorded the submission made by the learned counsel for the petitioner that the prayer sought in the writ petition had become infructuous. Based on this submission, the Court dismissed the writ petition as infructuous. No costs were awarded. The connected miscellaneous petitions were also closed. The Court did not delve into the merits of the case or the specific grounds of challenge against the order dated January 25, 2018, as the petition was disposed of on the ground of becoming infructuous.

Key Issues

1. Whether the prayer sought for in the writ petition has become infructuous, thereby rendering the petition liable for dismissal? The petitioner's counsel submitted that the prayer sought in the writ petition had become infructuous. The respondents did not present any arguments as the matter was disposed of based on the petitioner's submission.