Facts of the Case

The petitioner, M/s R. R. Services, challenged the order dated 28.05.2025 passed by the Joint Commissioner of Commercial Taxes (Appeals), whereby the petitioner's GST appeal was dismissed due to non-appearance. Consequent recovery proceedings were also initiated by the departmental authorities. Aggrieved by these actions, the petitioner approached the Karnataka High Court under Articles 226 and 227 of the Constitution of India, seeking restoration of the appeal and quashing of the appellate order.

Issues Involved

  1. Whether the dismissal of the GST appeal for non-appearance required interference under the writ jurisdiction of the High Court.
  2. Whether the writ petition survived after the appellate authority restored the appeal and decided it on merits during the pendency of the writ proceedings.
  3. Whether any further adjudication was necessary once the grievance of the petitioner stood substantially redressed.

Petitioner’s Arguments

  • The petitioner contended that the appellate authority had dismissed the GST appeal solely on account of non-appearance, resulting in prejudice to the petitioner.
  • It was submitted that recovery proceedings were initiated pursuant to such dismissal.
  • During the pendency of the writ petition, the appellate authority restored the appeal vide order dated 13.03.2026 and disposed of the appeal on merits.
  • In view of the subsequent development, the petitioner submitted a memo seeking permission to withdraw the writ petition as it had become infructuous.

Respondent’s Arguments

The respondents were represented by the Additional Government Advocate. Since the appellate authority had already restored the appeal and decided it on merits during the pendency of the writ petition, the controversy no longer survived for adjudication before the High Court.

Court Order / Findings

The Karnataka High Court took note of the memo filed by the petitioner stating that:

  • The appellate authority had restored Appeal No. GST/AP-32/2023-24.
  • The appeal had already been adjudicated on merits.
  • Consequently, the writ petition had become infructuous.

Accepting the request of the petitioner, the High Court dismissed the writ petition as not pressed, without entering into the merits of the controversy.

Important Clarification

  • When the relief sought in a writ petition is granted subsequently by the competent authority, the writ petition may become infructuous.
  • Restoration and disposal of the statutory appeal on merits rendered the challenge to the earlier dismissal order unnecessary.
  • The High Court did not examine the legality of the earlier dismissal order, as no surviving dispute remained after restoration of the appeal.

Sections / Provisions Involved

  • Articles 226 & 227 of the Constitution of India
  • Proceedings relating to restoration of GST appellate proceedings under the applicable GST law.

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785407658_2415compressed.pdf

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