M/S Bmw INDIA Financial Services PVT. LTD. vs. Union Of INDIA And Others
Facts
The petitioner, M/s BMW India Financial Services Pvt. Ltd., filed a writ petition before the Punjab and Haryana High Court challenging an order dated 07.02.2024. This order raised a demand against the petitioner under Section 73 of the Central Goods and Services Tax Act, 2017. The petitioner subsequently filed an appeal before the Appellate Authority, which was accepted on 29.09.2025. As a result of the acceptance of the appeal, the present writ petition was rendered infructuous. The Court noted that pending applications, if any, also stood disposed of.
Held
The Court held that the writ petition had become infructuous. The reasoning was based on the fact that the petitioner had filed an appeal against the order dated 07.02.2024, which raised a demand under Section 73 of the Central Goods and Services Tax Act, 2017. This appeal was accepted by the Appellate Authority on 29.09.2025. Consequently, the original order that was being challenged in the writ petition was effectively superseded by the appellate proceedings. The Court's ratio decidendi is that once an appeal is filed and accepted against an order, a writ petition challenging the original order becomes infructuous. The operative direction was to dispose of the writ petition as infructuous, and any pending applications were also disposed of.
Key Issues
1. Whether the writ petition is rendered infructuous due to the subsequent filing and acceptance of an appeal before the Appellate Authority under Section 73 of the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that the writ petition had become infructuous because they had filed an appeal against the demand order before the Appellate Authority, and this appeal was accepted. Therefore, the present writ petition, which challenged the original order, was no longer maintainable. Revenue's Contention: The respondents (Union of India and others) did not record any specific arguments against the petitioner's submission that the writ petition had become infructuous due to the subsequent appeal proceedings. Their primary role was to defend the order under challenge, but the acceptance of the appeal superseded this.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
IN THE M/S BMW IND
UNION OF IN CORAM : H
H Present : M
M
M
M
DEEPAK SIB
L notice impugn 07.02.2024 thr under Section which order th which was a infructuous.
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2026 Prince
Whether speaking/reason Whether reportable :
Sr. No.114+263 E HIGH COURT OF PUNJAB CHANDIGARH
CWP-27 Date of
DIA FINANCIAL SERVICES PVT. LT Versus NDIA AND ORS
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Rishab Singla, Advocate and Mr. Rajat Bose, Advocate for the Mr. Sourabh Goel, Sr. Standing C Ms. Geetika Sharma, Advocate fo *** BAL, J. (Oral)
earned counsel for the petitioner ned through this petition led to t rough which demand was raised 73 of the Central Goods and Se he petitioner filed an appeal be accepted on 29.09.2025, rend Disposed of. ending application(s), if any, als (DEEPA
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ned :
Yes/No
Yes/No B AND HARYANA AT H 7036-2023(O&M) f Decision : 30 .03.2026 TD. …PETITIONER …RESPONDENTS AK SIBAL A BANERJI
petitioner. Counsel with or the respondents
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