Swastik Industries vs. Directorate General Of Goods And Tax Intelligence & Ors.

Facts

The petitioner, Swastik Industries, filed a writ petition before the Delhi High Court. The respondent was the Directorate General of Goods and Tax Intelligence and others. The petitioner's counsel acknowledged that the writ petition had become infructuous. This was due to a subsequent order passed by the Department on September 2, 2026, under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017. No specific tax period, amount in dispute, or the nature of the order under challenge was detailed in the provided text.

Held

The Court noted that the petitioner's counsel did not dispute that the writ petition had become infructuous. This was based on a subsequent order passed by the Department on September 2, 2026, under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017. Consequently, the Court found no reason to proceed with the writ petition. The ratio decidendi is that if a subsequent action by the respondent renders the relief sought in a writ petition moot, the petition will be disposed of as infructuous. The operative direction was to dispose of the writ petition.

Key Issues

1. Whether the writ petition filed by Swastik Industries has become infructuous in light of the subsequent order passed by the Department under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017. The petitioner's counsel argued that the petition was rendered infructuous. The respondent's arguments were not recorded in the judgment.