Facts of the Case

The petitioner, 2 B Tradelinks, filed a writ petition before the Kerala High Court challenging GST assessment proceedings and consequential demand notices issued for the financial years 2018-19 and 2019-20. The challenge included the assessment orders, summary orders and demand notices issued in Form GST DRC-07 by the State GST Department.

When the matter was taken up for admission, learned counsel appearing for the petitioner submitted before the Court that the writ petition had become infructuous.

 

Issues Involved

  1. Whether the writ petition challenging GST assessment proceedings survived for adjudication after becoming infructuous.
  2. Whether any further relief was required to be granted by the High Court once the petitioner admitted that the dispute no longer survived.

 

Petitioner's Arguments

  • The petitioner had originally challenged the GST assessment proceedings and the consequential demand notices issued for the financial years 2018-19 and 2019-20.
  • At the time of hearing, the petitioner informed the Court that the writ petition had become infructuous and therefore no further adjudication was required.

 

Respondent's Arguments

  • Since the petitioner itself submitted that the writ petition had become infructuous, no further submissions from the respondents required consideration by the Court.

 

Court Order / Findings

The Kerala High Court recorded the submission made on behalf of the petitioner that the writ petition had become infructuous.

Accordingly, the Court dismissed the writ petition as infructuous, without entering into the merits of the assessment proceedings or the demand notices.

 

Important Clarification

  • The High Court did not examine the legality or validity of the GST assessment orders or the DRC-07 demand notices.
  • The writ petition was dismissed solely because the petitioner stated that the matter had become infructuous.
  • Therefore, the judgment does not lay down any legal precedent on the merits of the GST dispute.

Sections / Provisions Involved

  • Article 226 of the Constitution of India
  • Goods and Services Tax (GST) Law
  • GST DRC-07 – Demand Notice
  • GST Assessment Proceedings (FY 2018-19 & 2019-20)


Link to download the order -

https://www.mytaxexpert.co.in/uploads/1782984080_147compressed.pdf

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