M/S Blc Metals PVT LTD vs. State Of Punjab And Others
Facts
The petitioner, BLC Metals Private Limited, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. During the pendency of this writ petition, the respondents passed an order dated 30.12.2025 under Section 73 of the Punjab Goods and Services Tax Act, 2017. The petitioner's counsel submitted that this order has rendered the present writ petition infructuous. Consequently, the petitioner sought to withdraw the current writ petition with liberty to pursue a separate writ petition, CWP No. 2062 of 2026, which has been filed challenging the aforementioned order dated 30.12.2025.
Held
The Court held that the writ petition was rendered infructuous. The petitioner's counsel informed the Court that an order dated 30.12.2025, passed under Section 73 of the Punjab Goods and Services Tax Act, 2017, had been issued during the pendency of the writ petition. Based on this submission, the petitioner sought to withdraw the current writ petition with the liberty to pursue a new writ petition, CWP No. 2062 of 2026, which challenges the said order. The Court accepted this request and accordingly dismissed the writ petition as withdrawn, granting the liberty as prayed for. No specific findings were made on the merits of the original petition, as it was withdrawn. Any pending applications were also disposed of.
Key Issues
1. Whether the writ petition is rendered infructuous due to the passing of an order under Section 73 of the Punjab Goods and Services Tax Act, 2017, during its pendency? Petitioner's Argument: The petitioner argued that the subsequent order passed by the respondents under Section 73 of the Punjab Goods and Services Tax Act, 2017, has made the current writ petition infructuous. They stated they have instructions to withdraw the present petition and pursue a new writ petition (CWP No. 2062 of 2026) that specifically challenges this new order. Respondents' Argument: The judgment does not record any specific arguments from the respondents regarding the infructuousness of the petition. However, their presence is noted through the Additional Advocate General for Punjab.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 29.01.2026
BLC Metals Private Limited
.......Petitioner
Versus State of Punjab and others
...... Respondents
CORAM:- HON'BLE MRS.JUSTICE LISA GILL
HON’BLE MR. JUSTICE RAMESH CHANDER DIMRI Present: Mr. Sandeep Goyal, Sr. Advocate
with Mr. Peyush Pruthi, Advocate
Ms. Aakriti, Advocate
for the petitioner.
Mr. Saurabh Kapoor, Addl.AG., Punjab.
***** LISA GILL, J.
Learned senior counsel for petitioner submits that this writ petition is rendered infructuous as during pendency thereof, respondents have passed order dated 30.12.2025, under Section 73 of Punjab Goods and Services Tax Act, 2017, therefore he has instructions to withdraw this writ petition with liberty to pursue CWP No. 2062 of 2026 which has been filed challenging the said order as well.
Writ petition is accordingly dismissed as withdrawn with liberty as aforementioned. Pending application(s), if any,
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.