M/S Bmw INDIA PVT. LTD. vs. Union Of INDIA And Others

Facts

The petitioner, M/s BMW India Pvt. Ltd., initially filed a writ petition (CWP-27034-2023) challenging a show cause notice dated September 27, 2023, issued under Section 73(1) of the Central Goods and Services Tax Act, 2017. During the pendency of this petition, a final adjudication order was passed on February 14, 2024, as no interim stay was granted. The petitioner sought to amend the original petition to challenge this adjudication order but later withdrew the amendment application with liberty to file a fresh petition. Subsequently, a new writ petition (CWP-2468-2025) was filed challenging the adjudication order. This petition was withdrawn on January 29, 2025, with the petitioner granted liberty to avail the remedy of appeal. The petitioner then filed an appeal against the adjudication order, which was disposed of by an order dated August 29, 2025. The current writ petition (CWP-37568-2025) challenges this appellate order.

Held

The Court held that the present writ petition (CWP-27034-2023) had become infructuous. This finding was based on the procedural history narrated by the petitioner. The petitioner had initially challenged a show cause notice. However, a final adjudication order was passed during the pendency of that petition. The petitioner then pursued remedies by filing a fresh writ petition challenging the adjudication order, which was subsequently withdrawn with liberty to file an appeal. An appeal was filed and disposed of, leading to the filing of the current writ petition challenging the appellate order. Given this sequence of events, where the petitioner had actively pursued and obtained orders in subsequent proceedings that superseded the initial challenge, the original writ petition was rendered obsolete and without purpose. Therefore, the Court disposed of the petition as infructuous, without delving into the merits of the original show cause notice or the subsequent adjudication and appellate orders.

Key Issues

1. Whether the present writ petition (CWP-27034-2023) has become infructuous in light of the subsequent proceedings and the filing of a new writ petition challenging the adjudication order and the subsequent appeal. Petitioner's contention: The petitioner argued that due to the progression of the case through various stages, including the filing of a fresh writ petition and an appeal against the adjudication order, the original writ petition challenging the show cause notice had become redundant. The petitioner sought to withdraw the original petition with liberty to pursue the subsequent remedies. Revenue's contention: The judgment does not record any specific contention from the revenue or respondents regarding the infructuous nature of the petition. The court's decision was based on the petitioner's submission and the procedural history.