Rikhi Ram Aggarwal And Sons vs. State Of Punjab And Another
Held
The Court noted that the grievance raised by the petitioner had been redressed. Consequently, the writ petition was disposed of as it had become infructuous.
Facts
The petitioner's grievance was regarding the blocking of Input Tax Credit (ITC) amounting to Rs. 2,27,481/- in their Electronic Credit Ledger. After the writ petition was filed, this issue was resolved as the ITC was unlocked.
Key Issues
The primary issue was the blocking of Input Tax Credit. The resolution of this issue rendered the writ petition infructuous.
AI-generated summary — verify with the full judgment below
228 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-9247-2021(O&M)
Date of Decision:05.07.2022 Rikhi Ram Aggarwal and Sons ....... Petitioner
versus State of Punjab and another ...... Respondents CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN *** Present: Mr. Deepak Gupta, Advocate for Mr.Chetan Jain, Advocate for the petitioner. Ms.Sudeepti Sharma, Addl. AG, Punjab. *** TEJINDER SINGH DHINDSA,
J. (ORAL)
Counsel for the petitioner submits that after filing of the instant writ petition the grievance raised in the same as regards blocking of Input Tax Credit to the tune of Rs. 2,27,481/- lying in the Electronic Credit Ledger of the petitioner has since been redressed inasmuch as the same has been unlocked. Such factual premise is also conceded by learned State counsel. In view of the above, the instant writ petition is disposed of as having been rendered infructuous. (TEJINDER SINGH DHINDSA) JUDGE ( PANKAJ JAIN ) JUDGE 05.07.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No SUNITA NAGPAL 2022.07.06 11:20 I attest to the accuracy and authenticiy of this order/judgment
The judgment continues below.
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