M/S. Spt And Co vs. The State Tax Officer

Facts

The petitioner, M/s.SPT and Co., filed a writ petition challenging an order dated 12.12.2025 passed by the State Tax Officer. This order was issued after the petitioner had challenged a prior assessment order dated 31.07.2025. Previously, a writ petition challenging the assessment order was dismissed by the High Court on 19.12.2025, with liberty granted to the petitioner to file an appeal. The petitioner claimed to have attempted to upload an appeal but faced technical glitches. Subsequently, a revised notice was issued on 08.04.2026, leading to the withdrawal of a bank attachment. The petitioner argued that the impugned demand notice had become redundant due to these subsequent developments.

Held

The Court noted the submissions made by both parties. The petitioner argued that the impugned demand notice dated 12.12.2025 had become redundant due to the subsequent revised notice dated 08.04.2026 and the withdrawal of the bank attachment. The respondents, through the learned Additional Government Pleader, conceded that in light of these subsequent developments, nothing remained of the impugned demand notice. Consequently, the Court found no reason to entertain the writ petition challenging the now redundant demand notice. The Court disposed of the writ petition, granting liberty to the petitioner to pursue their appeal. The appellate authority was directed to entertain the appeal, consider it as having been filed in time, and pass orders on its merits in accordance with law. No costs were awarded.

Key Issues

1. Whether the writ petition challenging the demand notice dated 12.12.2025 is maintainable in light of subsequent developments, specifically the issuance of a revised notice and withdrawal of bank attachment. Petitioner's contention: The petitioner argued that the impugned demand notice had become redundant due to the subsequent revised notice issued on 08.04.2026 and the withdrawal of the bank attachment. Therefore, the writ petition challenging the older, now obsolete, demand notice need not be entertained. Respondents' contention: The learned Additional Government Pleader submitted that in view of the subsequent developments, nothing survived with reference to the impugned demand notice dated 12.12.2025. The respondents agreed to give liberty to the petitioner to pursue the appeal filed by them.