Facts of the Case

M/s Maxcheck Security and Allied Services filed R/Special Civil Application No.3853 of 2023 before the Gujarat High Court against the Commissioner of Central GST (Appeal), challenging Notification No.3 of 2023. Before the matter could be argued on merits, the notification under challenge was itself withdrawn by the issuing authority, and the petitioner's counsel accordingly sought permission to withdraw the petition. The matter was decided on 26.04.2023.

Issues Involved

  1. Whether the writ petition survived once the notification under challenge had itself been withdrawn.

Petitioner's Arguments

  • Since Notification No.3 of 2023, the subject matter of the challenge, had been withdrawn by the department, the cause to prosecute the petition no longer survived, and permission was sought to withdraw it.

Respondent's Arguments

  • No opposing submissions are recorded; the withdrawal request was unopposed.

Court Order / Findings

  • The Gujarat High Court granted the permission sought and dismissed the petition as withdrawn, discharging notice and vacating any interim orders.

Important Clarification

This order records only that the challenge became infructuous once the government itself withdrew the notification in question — it contains no ruling on the validity or interpretation of that notification, or any other point of GST law.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — notification-making power under the Act (the specific notification was withdrawn before adjudication)
  • Constitution of India, 1950 — Article 226 (writ jurisdiction)

Decision – In Favour of

Disposed of as withdrawn/infructuous, without a decision in favour of either party — the challenge fell away once the government withdrew the impugned notification.

Case Details

High Court of Gujarat at Ahmedabad | R/Special Civil Application No.3853 of 2023 | Coram: Hon'ble Mr. Justice N.V. Anjaria and Hon'ble Mr. Justice Devan M. Desai | Date: 26.04.2023.

Link to Download the Order

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