Facts of the Case

The petitioner, Rakesh Kumar S/o Shri Sushil Kumar, a resident of Jaipur, Rajasthan, filed D.B. Civil Writ Petition No. 13248/2021 before the High Court of Judicature for Rajasthan, Bench at Jaipur, against the Department of Revenue, Ministry of Finance, Government of India, and the Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit. The order under discussion, dated 03/10/2023, is an extremely brief disposal order. The extracted text does not disclose the nature of the underlying action taken by DGGI against the petitioner, the relief originally sought in the writ petition, or the reasons that led to the petition being rendered infructuous. No other facts are stated in the order.

Issues Involved

  1. Whether the writ petition, having been stated by the petitioner's counsel to have become infructuous, could be disposed of without adjudication on merits.

The order does not frame or discuss any further issue of law or fact.

Petitioner's Arguments

  • Learned counsel for the petitioner submitted only that the present petition had been rendered infructuous.
  • No further argument, ground, or factual submission is recorded in the order.

Respondent's Arguments

The order does not record any submission made on behalf of the Department of Revenue or the DGGI, Jaipur Zonal Unit. No argument from the respondents' side is reflected in the text.

Court Order/Findings

  • The Division Bench, comprising the Chief Justice and Justice Sameer Jain, took on record the statement made by learned counsel for the petitioner that the petition had become infructuous.
  • The writ petition was accordingly disposed of as infructuous, without any finding on the merits of the dispute between the petitioner and the DGGI.
  • No directions, costs, or liberty to either party are recorded in the order.

Important Clarification

  • This order is a purely procedural disposal recording a statement of infructuousness made by the petitioner's own counsel; it does not lay down any principle of law and cannot be read as a precedent on any GST issue.
  • Readers should treat this as a record of case disposal only — the extracted judgment text contains no discussion of facts, provisions, or reasoning beyond the two operative lines noted above.

Sections Involved

The order does not refer to or discuss any specific statutory provision. No sections of the Central Goods and Services Tax Act, 2017 or any other enactment are mentioned in the text of the order, and none can be attributed to this case based on the available record.

Decision – In Favour of

Neither party — the petition was disposed of as infructuous on the petitioner's own statement, without any adjudication on merits or finding in favour of either the assessee or the department.

Related Case Laws

No genuinely on-point related posts from this site could be identified for this specific, fact-sparse disposal order. Readers interested in DGGI-related writ proceedings before the Rajasthan High Court, Jaipur Bench, may check this site's other GST case-law posts as they are published.

Case Details

  • Court: High Court of Judicature for Rajasthan, Bench at Jaipur
  • Case No.: D.B. Civil Writ Petition No. 13248/2021
  • Neutral Citation: [2023:RJ-JP:26340-DB]
  • Coram: Hon'ble the Chief Justice Augustine George Masih and Hon'ble Mr. Justice Sameer Jain
  • Date of Order: 03/10/2023
  • Petitioner: Rakesh Kumar S/o Shri Sushil Kumar
  • Respondents: Department of Revenue, Ministry of Finance, Government of India; Directorate General of GST Intelligence (DGGI), Jaipur Zonal Unit
  • Counsel for Petitioner: Mr. Aditya Jain for Mr. S. S. Hora
  • Counsel for Respondents: Mr. Kinshuk Jain, Mr. Saurabh Jain

Link to Download the Order

Download the full judgment (PDF)

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