All INDIA Small Scale Ice Cream Manufacturers Association vs. Union Of INDIA And Anr.
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The petitioners, the All India Small Scale Ice Cream Manufacturers Association and the Delhi Small-Scale Ice Cream Manufacturers Welfare Association (Reg), filed two writ petitions before the Delhi High Court. The petitions challenged the GST slab rates applicable to ice cream. During the pendency of these petitions, a significant change occurred: Notification No. 9/2025-Central Tax (Rate), dated September 17, 2025, was issued. This notification placed all categories of ice cream under a uniform GST tax slab. Consequently, the petitioners indicated that they no longer wished to pursue their petitions, having achieved their objective through the aforementioned notification.
Held
The Court noted that the petitioners, represented by their senior counsel, submitted that due to the recent change in the GST slab for ice cream, as per Notification No. 9/2025-Central Tax (Rate) dated September 17, 2025, all categories of ice cream are now under the same tax slab. Consequently, the petitioners stated they no longer wished to press their writ petitions. The Court allowed the applications filed by the petitioners for withdrawal of the writ petitions. Accordingly, the writ petitions, along with all pending applications, were dismissed as withdrawn. No specific findings were made on the merits of the original challenge, as the petitions were withdrawn.
Key Issues
1. Whether the writ petitions have become infructuous in light of the subsequent notification changing the GST slab rates for ice cream? The Petitioner argued that the issuance of Notification No. 9/2025-Central Tax (Rate), dated September 17, 2025, which unified the GST slab for all categories of ice cream, rendered their petitions infructuous. They stated they no longer wished to press the petitions. The Respondent (Union of India and the Department) did not present any arguments against the withdrawal, as the petitioners themselves sought to withdraw the petitions based on the changed circumstances.
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Heard together (2 matters)
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Cause title — parties, addresses and appearances
O R D E R % 10.10.2025
This hearing has been done through hybrid mode. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/10/2025 at 13:08:37
Mr. Sujit Ghosh, ld. Senior Counsel appearing on behalf of the Petitioners in the present two writ petitions, submits that, in view of the recent change in the GST slab, vide Notification No.9/2025-Central Tax (Rate), dated 17th September, 2025, all categories of ice creams have been placed under the same tax slab.
Accordingly, the Petitioners no longer wish to press the present writ petitions.
The Petitioners have also moved the applications CM APPL. 63659/2025 & CM APPL.63646/2025 for withdrawal of the writ petitions. The applications are allowed.
Accordingly, the present writ petitions, along with all pending applications, are dismissed as withdrawn. PRATHIBA M. SINGH, J. SHAIL JAIN, J. OCTOBER 10, 2025/dk/sm This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/10/2025 at 13:08:37
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.