Facts of the Case

M/s. Shree Steels instituted W.P.(C) No. 5423 of 2022 before the High Court of Orissa at Cuttack against the Superintendent, GST & Central Excise, Cuttack Division-II and other opposite parties. When the matter came before the Court on 15 November 2022, learned counsel appearing for the petitioner stated that, owing to a subsequent development, the writ petition had been rendered infructuous. The order does not specify the nature of the original GST or Central Excise dispute, the relief initially sought, or the precise subsequent development that caused the writ petition to become infructuous.

Issues Involved

The immediate issue before the High Court was whether the writ petition required any further adjudication after the petitioner’s counsel stated that a subsequent development had rendered the proceeding infructuous.

No substantive issue concerning tax liability, GST demand, Central Excise liability, registration, input tax credit, recovery, adjudication, refund, penalty, or any specific statutory provision was decided in the order.

Petitioner’s Arguments

Learned counsel for the petitioner, Mr. Kshirod Kumar Sahoo, stated before the Court that due to a subsequent development, the writ petition had been rendered infructuous.

The order records no further substantive argument on the merits of the underlying dispute.

Respondent’s Arguments

The order records “None” in respect of appearance for the opposite parties. Consequently, no argument or submission on behalf of the Superintendent, GST & Central Excise, Cuttack Division-II or the other opposite parties is recorded in the order.

Court Order / Findings

The High Court took note of the statement made by learned counsel for the petitioner that, due to a subsequent development, the writ petition had become infructuous.

Accordingly, the Court disposed of the writ petition as infructuous. The order does not contain any adjudication on the merits of the underlying dispute and does not record any finding on a substantive GST or Central Excise issue.

Important Clarification

The order is a brief procedural disposal based upon the petitioner’s own statement regarding a subsequent development. It should not be interpreted as laying down a substantive proposition of law on GST, Central Excise, tax demand, input tax credit, refund, recovery, penalty, registration, or any other fiscal issue.

The judgment does not disclose the nature of the subsequent development. It also does not identify or decide any specific statutory section. Therefore, attributing a particular GST or Central Excise controversy or statutory ruling to this order would go beyond the judicial record.

Section Involved

Specific statutory section: Not mentioned in the order.

Jurisdictional context: The matter was instituted as W.P.(C) No. 5423 of 2022 before the High Court of Orissa. The order itself does not expressly mention a particular constitutional Article or any section of the CGST Act, OGST Act, Central Excise Act, or allied legislation.

Link to download the order -https://www.mytaxexpert.co.in/uploads/1783313847_1003compressed.pdf

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