Bharat Trading Company vs. State Of Punjab And Others
Held
The Court noted that the writ petition was rendered infructuous as the input tax credit of the petitioner had been unblocked. The petitioner was granted liberty to challenge the subsequent order if advised.
Facts
The petitioner sought to set aside the action of respondents in blocking their input tax credit and electronic credit ledger. The respondents stated that the input tax credit has been unblocked and an order under Section 74 of the Punjab Goods and Services Tax Act, 2017 has been passed.
Key Issues
Whether the writ petition is maintainable when the grievance has been redressed. The petitioner's right to challenge a subsequent order was also considered.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
(209) CWP-31676-2024 Date of Decision: 17.10.2025 Bharat Trading Company --Petitioner Versus State of Punjab & others --Respondents CORAM:- HON'BLE MRS. JUSTICE LISA GILL. HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA. Present:- Mr. Chetan Jain, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. *** LISA GILL.J (Oral)
Prayer in this petition is for setting aside the action of respondents no.2 and 3 in blocking input tax credit of petitioner intimated vide orders dated 02.08.2024 (Annexure P-2) and 16.10.2024 (Annexure P- 3), blocking electronic credit ledger in 'Negative'.
Learned counsel for respondents-State submits that this writ petition is rendered infructuous as input tax credit of petitioner has been unblocked on 13.10.2025 and order dated 09.10.2025 has been passed under Section 74 of the Punjab Goods and Services Tax Act, 2017. 3. Learned counsel for petitioner concedes that this writ petition is indeed rendered infructuous. He, however, seeks liberty to petitioner to challenge order dated 09.10.2025, in accordance with law, if, so advised. LUCKY 2025.10.28 11:07 I attest to the accuracy and integr
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