Ms Khaitan INDIA Limited vs. State Of Punjab And Others

Held

The Court held that the writ petition was rendered infructuous. This conclusion was based on the submission made by the learned counsel for the petitioner, who stated that the GST registration of the petitioner had been restored. Following this submission, the petitioner's counsel received instructions to withdraw the writ petition. The Court accepted this withdrawal. The operative direction was to dismiss the writ petition as withdrawn. No other issues were decided, and no specific provisions of the GST Act or Rules were discussed or interpreted in the context of the substantive dispute, as the matter was disposed of on a procedural ground.

Facts

The petitioner, M/s Khaitan India Limited, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petition sought to set aside an order-in-appeal dated 17.02.2025, which was passed in GST Appeal No.178/2024-25 dated 08.10.2024. Additionally, the petitioner prayed for a direction to the respondents to restore their GST registration. During the proceedings, the learned counsel for the petitioner informed the Court that the GST registration of the petitioner had already been restored, rendering the writ petition infructuous. Consequently, the petitioner's counsel sought to withdraw the writ petition.

Key Issues

1. Whether the writ petition is rendered infructuous due to the restoration of the petitioner's GST registration, as stated by the petitioner's counsel? Petitioner's Argument: The petitioner argued that since their GST registration has been restored, the writ petition has become infructuous and should be withdrawn. Revenue's Argument: The judgment does not record any specific arguments from the revenue or state respondents regarding the issues raised or the petitioner's submission of the matter being infructuous. The record indicates the petitioner sought withdrawal based on the restoration of their GST registration.