Facts of the Case

Zephyrsun Electro Mech Private Limited, a company registered in Jaisalmer, Rajasthan, filed D.B. Civil Writ Petition No. 383 of 2023 before the Rajasthan High Court (Jodhpur Bench) against the Commissioner of Commercial Taxes and State GST, and the Joint Commissioner, State Tax, Circle Jaisalmer.

The nature of the original grievance is not detailed in the order itself; the case record does not disclose the specific relief initially sought against the respondent GST authorities.

When the matter was taken up on 2 August 2023, counsel for the petitioner informed the Division Bench that a subsequent decision of the GST Council had rendered the writ petition infructuous.

Issues Involved

  1. Whether the writ petition survived for adjudication once a subsequent decision of the GST Council addressed the grievance that had prompted the petition.

Petitioner's Arguments

  • The petitioner's counsel submitted that the writ petition had been rendered infructuous by a subsequent GST Council decision, without elaborating further on either the original grievance or how the Council's decision resolved it.

Respondent's Arguments

  • No response or opposing submission is recorded in the order.

Court Order / Findings

  • The Division Bench simply disposed of the writ petition as having been rendered infructuous, in view of the petitioner's own submission.
  • No reasoning was recorded on the merits of the original grievance, the content of the GST Council decision relied upon, or how it addressed the petitioner's case.

Important Clarification

This order is a bare closure — it confirms only that a later GST Council decision mooted the specific relief the petitioner sought, without recording what that grievance or decision was. It cannot be relied upon as precedent on any substantive GST question; taxpayers facing a similar issue would need to independently identify and rely on the underlying GST Council decision referenced by counsel.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — the general statutory framework under which the petitioner's original grievance and the GST Council's decision arose.
  • Constitution of India, 1950 — Article 226, under which the writ petition was filed.

Decision – In Favour of

Disposed of as infructuous based on the petitioner's own submission — neither side obtained a decision on merits.

Case Details

  • Court: High Court of Judicature for Rajasthan at Jodhpur
  • Case No.: D.B. Civil Writ Petition No. 383 of 2023
  • Coram: Chief Justice Augustine George Masih and Justice Vinit Kumar Mathur
  • Date of Order: 2 August 2023

Link to Download the Order

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