Vij Engineers And Consultants PVT. LTD. vs. Union Of INDIA And Ors

Held

The Court noted the submission of the petitioner's counsel that the unblocking of the petitioner's Input Tax Credit (ITC) ledger had rendered the writ petition partly infructuous. Consequently, the petitioner sought leave to withdraw the petition with liberty to make a representation to the respondents for the waiver of late fees incurred due to delayed filing of returns. The Court accepted this request and accordingly dismissed the petition as withdrawn, granting the liberty as prayed for. No specific findings were made on the merits of the original grievance, as the petition was withdrawn by the petitioner.

Facts

The petitioner, Vij Engineers and Consultants Pvt. Ltd., filed a writ petition before the Punjab and Haryana High Court. The petition concerned the unblocking of the petitioner's Input Tax Credit (ITC) ledger. The petitioner's counsel informed the Court that the ITC ledger had been unblocked, rendering the writ petition partly infructuous. The petitioner then sought permission to withdraw the petition, with liberty to make a representation to the respondents for the waiver of late fees imposed due to delayed filing of returns. The respondents are the Union of India and others.

Key Issues

1. Whether the writ petition has become partly infructuous due to the unblocking of the petitioner's Input Tax Credit (ITC) ledger? Petitioner's Argument: The petitioner argued that the unblocking of their ITC ledger has made the writ petition partly infructuous. They further sought to withdraw the petition with liberty to approach the respondents for a waiver of late fees. Revenue's Argument: The judgment does not record any specific argument from the respondents regarding the issues raised by the petitioner.