Facts of the Case

M/s Hrdk Bullions and Refinery Pvt. Ltd., through its Director, filed a writ petition before the High Court of Judicature for Rajasthan at Jodhpur against the Goods and Services Tax (GST) Council and the Commercial Tax Department, Joint Commissioner, State Taxes, Circle-A, Jodhpur-II. The order sheet available for this matter is extremely brief: at the hearing on 03.11.2023, learned counsel for the petitioner stated that the writ petition had been rendered infructuous as the relief prayed for had already been granted to the petitioner. No further particulars of the underlying grievance, the relief originally sought, or the manner in which it came to be granted are recorded in the order.

Issues Involved

  1. Whether the writ petition survived for adjudication once the petitioner's counsel conceded that the relief sought had already been granted.

Petitioner's Arguments

  • Learned counsel for the petitioner submitted that the writ petition had been rendered infructuous as the relief prayed for had already been granted to the petitioner; no further arguments were pressed.

Respondent's Arguments

  • The order does not record any submissions made on behalf of the respondents, the matter having been disposed of on the petitioner's own concession.

Court Order/Findings

  • In light of the petitioner's own statement that the relief sought had already been granted, the Court disposed of the writ petition as infructuous, without recording any independent finding on the merits of the underlying GST dispute.

Important Clarification

  • This is a short disposal order recording only that the relief sought had already been granted; it does not lay down any independent legal principle and should not be relied upon as authority on any substantive GST question.

Sections Involved

  • Article 226, Constitution of India — writ jurisdiction invoked before the High Court; the order does not identify the specific GST provision underlying the original grievance.

Decision – In Favour of

Disposed of as infructuous on the petitioner's own concession that the relief sought had already been granted; the order does not reflect a contested decision in favour of either the Assessee or the Department.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

Court: High Court of Judicature for Rajasthan at Jodhpur
Case No.: D.B. Civil Writ Petition No.4550/2023
CNR: Not available
Coram: Augustine George Masih, CJ and Rajendra Prakash Soni, J.
Decision Date: 03-11-2023
Disposal Nature: Disposed of as infructuous (relief already granted)

Link to Download the Order

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