Mandamus relief satisfied once the tax authority heard representations and addressed GST taxability of ride-hailing services.

A writ petition seeking mandamus to compel the indirect tax authority to decide representations on the GST taxability of ride-hailing receipts was rendered unnecessary once the authority held a hearing and addressed the grievance. The dispute concerned the GST exemption entry in Notification No. 12/2017-Central Tax (Rate), including Sl. No. 15(b), and the treatment of similarly placed motor cycle operators under the Motor Vehicles Act, 1988. The authority recorded that there was no ambiguity in the exemption entry and that services without a contract carriage permit remained liable to GST. As the requested consideration had already been undertaken, the mandamus relief was treated as satisfied and the writ petition was closed.

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Issues: Whether the writ petition seeking a mandamus to the indirect tax authority to decide the representations on the GST taxability of ride-hailing receipts survived after the authority held a hearing and addressed the grievance.

Analysis: The grievance related to the tax treatment of services under the GST exemption entry in Notification No. 12/2017-Central Tax (Rate), particularly Sl. No. 15(b), and to the position of similarly placed operators using motor cycles as contract carriages under the Motor Vehicles Act, 1988. The record showed that a hearing was held with the petitioner and other stakeholders, including competing operators, and that the authority recorded its view that there was no ambiguity in the exemption entry and that such services without a contract carriage permit remained liable to GST. The authority also stated that appropriate action would be taken to ensure compliance across the board.

Conclusion: The relief sought by way of mandamus stood satisfied and no further adjudication was required.

Final Conclusion: The writ petition was closed after the Court recorded that the representation had been effectively addressed and the requested direction had been achieved.

Ratio Decidendi: Where the authority has already considered the representations and addressed the grievance, a writ petition seeking a mandamus to compel such consideration becomes unnecessary and may be closed as satisfied.

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