WPMS/807/2018
2021 Latest Caselaw 2446 UK

 IN THE HIGH COURT OF UTTARAKHAND
              AT NAINITAL
                ON THE 15th DAY OF JULY, 2021

                              BEFORE:

     HON'BLE SHRI JUSTICE MANOJ KUMAR TIWARI


            Writ Petition (M/S) No.807 of 2018

BETWEEN:
  M/s Rudra Packers                                 .....Petitioner
       (No representation)

AND:

     The Chief Commissioner of State Tax & Anr.
                                      .....Respondents

       (Mrs. Mamta Bisht, Deputy Advocate General along with Mr. Rakesh
       Kunwar, Addl. C.S.C. for the State)


                             JUDGMENT

There is no representation for the petitioner. Heard Mrs. Mamta Bisht, Deputy Advocate General along with Mr. Rakesh Kunwar, Addl. C.S.C. for the State through video conferencing.

2. Petitioner is a partnership firm having its place of business at Plot No.18/2, 19/2 Industrial Area, Rudrapur, District Udham Singh Nagar.

3. By means of this writ petition, petitioner has sought the following reliefs:-

(i) A writ, order or direction in the nature of mandamus commanding and directing the respondent department to enable the Petitioner

Fir, to file their GST returns for the month of July.

(ii) A writ, order or direction in the nature of mandamus restraining the respondent department from levying any interest and fee for late furnishing of GST returns.

4. This writ petition was filed on 26.03.2018 and vide order dated 27.03.2018, two weeks' time was granted to the State Counsel for filing counter affidavit. No interim order was passed in favour of the petitioner, as is revealed from the order-sheet. Now we are in the year 2021. The petitioner had sought direction to the respondent department to permit him to file his G.S.T. return for the month of July, 2017. In the considered opinion of this Court, the writ petition has become infructuous by efflux of time.

5. Accordingly, writ petition is dismissed as infructuous.

(MANOJ KUMAR TIWARI, J.) Rajni