Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited vs. Union Of INDIA

Held

The Court held that the grievances of the petitioners have been settled in view of the Circular No.34/8/2018-GST dated 01/03/2018, notification No.8/2024-Central Tax (Rate) dated 08/10/2024, and Circular No.234/28/2024/GST dated 11/10/2024. The reasoning is based on the joint submission of both parties. The ratio decidendi is that when parties jointly agree that their grievances have been resolved by subsequent administrative actions or legislative changes, the writ petitions become infructuous. The operative direction was to dismiss both writ petitions as rendered infructuous. No issues were expressly left undecided.

Facts

The petitioners, Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd. and Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited, filed writ petitions before the Madhya Pradesh High Court at Indore. The petitions challenged certain orders or actions related to GST. The specific tax periods and the authorities who passed the impugned orders are not explicitly stated in the provided text. The amount in dispute is also not mentioned. The procedural history indicates that the parties jointly submitted that the grievances of the petitioners have been settled.

Key Issues

1. Whether the grievances of the petitioners have been settled in view of the Circular No.34/8/2018-GST dated 01/03/2018, notification No.8/2024-Central Tax (Rate) dated 08/10/2024, and Circular No.234/28/2024/GST dated 11/10/2024? Petitioner's contention: The petitioners, through their counsel, jointly submitted with the respondents that their grievances have been settled by the aforementioned circulars and notification, rendering the writ petitions infructuous. Revenue/State's contention: The respondents, through the Deputy Solicitor General, jointly submitted with the petitioners that the grievances have been settled by the aforementioned circulars and notification, rendering the writ petitions infructuous.