Shriram Power And Steel Private Limited Through Sri Roshan Kumar Sultania vs. Additional Commissioner Central Excise And Service Tax

Facts

Shriram Power & Steel Private Limited (the Petitioner) filed a writ petition (W.P. (T) No. 3135 of 2018) before the Jharkhand High Court against the Additional Commissioner, Central Excise and Service Tax, Ranchi, the Superintendent (Preventive), Central GST and Central Excise, Ranchi-I, and the Union of India. The petition was filed challenging an order or action passed by the revenue authorities. During the pendency of the writ petition, the cause of action became infructuous. The Petitioner sought permission to withdraw the petition on this ground.

Held

The Court considered the submission made by the learned counsel for the Petitioner seeking permission to withdraw the writ petition on the ground that the cause of action had become infructuous during its pendency. The learned counsel for the Revenue stated that they had no objection to this request. Consequently, the Court found no impediment to allowing the withdrawal. The Court's decision was based on the Petitioner's request and the Revenue's lack of objection, rather than a determination on the merits of any GST-related issue. No specific GST provisions were discussed or interpreted.

Key Issues

1. Whether the writ petition can be permitted to be withdrawn as the cause of action has become infructuous during its pendency, as argued by the Petitioner? 2. Whether the Revenue has any objection to the withdrawal of the petition on the stated ground, as per the arguments presented by the Revenue? The Petitioner, Shriram Power & Steel Private Limited, argued that the writ petition should be allowed to be withdrawn because the underlying cause of action had become infructuous during the pendency of the case. The Revenue, represented by Mr. Ratnesh Kumar, stated that they had no objection to the withdrawal of the petition on this basis.