Mark Solutions vs. State Of Maharashtra Thr Government Pleader And Ors

Held

The Court noted that the respondents (State of Maharashtra and its tax authorities) had placed on record an order dated 6 May 2026. This order, passed in exercise of powers conferred under Section 28 of the GST Act read with Rule 19 of the GST Rules, allowed the petitioner's application for change of principal place of business. Specifically, the order condoned any delay in filing the amendment application and permitted the change of address from Mezz Floor, MB 7/B, 10/21 Flox Chamber, Tata Road No. 1, Opera House, Girgaum, 400004 to 206, Floor 2nd, Regal Arcade Building, Tata Road No. 2, Roxy Cinema, Opera House, Girgaon, Mumbai-400004. In light of this development, the Court found no further adjudication of the writ petition to be necessary. The ratio decidendi is that when the tax authority has passed a favorable order on the subject matter of the writ petition, the petition becomes infructuous.

Facts

The petitioner, Mark Solutions, filed a writ petition before the Bombay High Court challenging an action or order by the State of Maharashtra and its tax authorities. The core of the dispute revolved around the petitioner's application for a change of address for their principal place of business. The tax authorities, specifically the Deputy Commissioner of State Tax, Additional Commissioner of State Tax, and Joint Commissioner of State Tax, were involved as respondents. The procedural history indicates that the petitioner had filed an amendment application for the change of address on 15/10/2025. The amount in dispute is not explicitly stated in the provided text.

Key Issues

1. Whether the delay, if any, in filing the amendment application for change of principal place of business by the petitioner should be condoned, pursuant to Section 28 of the GST Act read with Rule 19 of the GST Rules. The petitioner argued that their application for change of address was filed and should be processed. The revenue, represented by the State of Maharashtra and its tax authorities, presented an order dated 6 May 2026. This order, passed in exercise of powers conferred under Section 28 of the GST Act read with Rule 19 of the GST Rules, addressed the petitioner's application. The revenue's contention, as reflected in the court's acceptance of the order, was that the application for change of address was being considered and decided upon.