https://www.taxtmi.com/caselaws?id=460275 The court determined that the petition under Article 226 was rendered infructuous due to the respondent's decision to release the bank guarantee, as evidenced by a letter from the Additional Commissioner (AF), CGST Gandhinagar. The court noted that the primary relief sought by the petitioner was effectively granted, making further judicial intervention unnecessary. Consequently, the affidavit cum-undertaking ceased to operate, and the petition was disposed of. This judgment reinforces the principle that a petition becomes infructuous when the relief sought is no longer required due to subsequent actions. en-us Wed, 20 Sep 2023 00:00:00 +0530 Fri, 17 Jan 2025 20:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460275 The court determined that the petition under Article 226 was rendered infructuous due to the respondent's decision to release the bank guarantee, as evidenced by a letter from the Additional Commissioner (AF), CGST Gandhinagar. The court noted that the primary relief sought by the petitioner was effectively granted, making further judicial intervention unnecessary. Consequently, the affidavit cum-undertaking ceased to operate, and the petition was disposed of. This judgment reinforces the principle that a petition becomes infructuous when the relief sought is no longer required due to subsequent actions. Case-Laws Indian Laws Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460275