Facts of the Case

  • The Petitioner, M/s. Geet Basa, filed a writ petition docketed as W.P.(C). No. 24032 of 2019 before the Hon'ble High Court of Orissa at Cuttack.
  • The petition challenged an action, order, or notice issued by the Revenue authorities, specifically naming The CT & GST Officer & Others as the Opposite Parties/Respondents.
  • During the pendency of the litigation and before the matter could be adjudicated on merits, subsequent administrative or legal developments occurred outside the court room.
  • Consequent to these developments, the grievances or the underlying cause of action that originally prompted the litigation ceased to exist, rendering the entire legal dispute redundant.
  • Accordingly, the learned counsel appearing on behalf of the Petitioner formally moved a memo before the Bench stating that the matter had become infructuous and sought a formal withdrawal.

Issues Involved

  • Whether the writ petition filed under Article 226 of the Constitution survived for adjudication on merits after the substratum of the dispute became non-existent or resolved during pendency.
  • Whether a writ court should proceed with a matter or formally dismiss it as infructuous and for non-prosecution once the aggrieved petitioner submits a voluntary withdrawal memo.

Petitioner’s Arguments

  • Ms. Kananbala Roy Choudhury, learned Advocate representing M/s. Geet Basa, formally stated before the division bench that the matter had been rendered completely infructuous due to intervening circumstances.
  • The Petitioner's counsel filed an explicit, written memo on record in the Court confirming that they no longer wished to pursue the litigation since the relief sought had either been granted, rendered academic, or settled.
  • The Petitioner requested the High Court to accept the memo on record and permit the disposal of the writ petition without any further adjudication on the legal merits.

Respondent’s Arguments

  • Mr. Sunil Mishra, Additional Standing Counsel (ASC) appearing for the CT & GST Organization, represented the State authorities/Opposite Parties.
  • The Revenue's counsel did not object to the withdrawal memo filed by the Petitioner.
  • Since the Petitioner chose to withdraw the case voluntarily acknowledging its infructuous nature, the Respondents concurred that no active dispute remained for the court's consideration.

Court Order / Findings

  • The Division Bench of the Hon’ble High Court of Orissa, comprising Chief Justice Dr. S. Muralidhar and Justice M. S. S. Raman, noted the submissions made by the Petitioner's counsel.
  • The High Court took the formal withdrawal memo filed by the Petitioner's advocate directly on record.
  • The Court observed that since the matter had been rendered infructuous by the admission of the moving party itself, there was no cause to keep the judicial proceedings alive.
  • Consequently, the Hon'ble High Court ordered: "The writ petition is, accordingly, dismissed for non-prosecution."

Important Clarification

  • Precedential Value: A dismissal for non-prosecution or as "infructuous" via a voluntary memo does not constitute an adjudication on the merits of the law. No legal principles or statutory interpretations regarding the CGST/OGST Act were conclusively settled or altered by this order.
  • Procedential Clean-up: This order serves as a standard procedural precedent highlighting that when a taxpayer's grievance is settled out-of-court or loses its relevance, filing a formal "infructuous memo" is the legally sound route to clear the court records.

Section Involved

  • Primary Provision: Article 226 of the Constitution of India (Writ Jurisdiction).
  • Statutory Framework: Central Goods and Services Tax (CGST) Act, 2017 / Odisha Goods and Services Tax (OGST) Act, 2017.

Link to download the order - https://mytaxexpert.co.in/uploads/1782969030_253compressed.pdf

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.