Exim Incorporation vs. Additional Director General, Directorate General Of GST Intelligence & Ors.

W.P.(C)/6056/2024HC DelhiGSTCNR DLHC01023749202401 October 2026Bench: HON'BLE MR. JUSTICE BHARAT PARASHAR,HON'BLE MR. JUSTICE ANIL KSHETARPAL1 pages

For Petitioner: Mr. Paras Aneja appearing on behalf of Mr. Priyadarshi Manish & Ms. Anjali Jha Manish, AdvsFor Respondent: Ms. Monica Benjamin, SSC with Ms. Laiba Arif & Ms. Prerika Narang, Advs. for R- 1 to 4, 6 & 8. Mr. Bibhuti Bhushan Mishra, Mr Dhuruv Chauhan and Mr. Keshav Kumar, Advs. Ms. Priyanka Jindal, Adv. for Mr. Sumit K. Batra, Adv

AI SummaryRemanded

Facts

The petitioner, Exim Incorporation, filed a writ petition before the Delhi High Court. The petition was directed against the Additional Director General, Directorate General of GST Intelligence, and other respondents. The specific order or action under challenge and the tax period(s) involved are not detailed in the provided text. The procedural history indicates that the petitioner's counsel submitted that the investigation has been completed, rendering the petition infructuous. The respondents' counsel had no objection to this submission.

Held

The Court noted the submission made by the learned counsel for the Petitioner that the present Petition has been rendered infructuous because the investigation has been completed. The learned counsel representing the Respondent indicated no objection to this submission. Consequently, the Court found no reason to proceed with the writ petition. The Court's decision was based on the mutual understanding that the underlying issue, which was the ongoing investigation, had concluded. Therefore, the Court disposed of the petition. No specific findings on the merits of any GST-related dispute were made, as the matter was resolved on a procedural basis. The ratio decidendi is that a writ petition can be disposed of as infructuous if the parties agree that the cause of action has ceased to exist due to subsequent events, such as the completion of an investigation.

Key Issues

1. Whether the writ petition has become infructuous due to the completion of the investigation by the Directorate General of GST Intelligence, as submitted by the petitioner? The petitioner argued that the investigation by the Directorate General of GST Intelligence has concluded, making the present writ petition unnecessary and therefore infructuous. The petitioner's counsel presented this submission to the Court. The respondents, represented by their counsel, stated that they had no objection to the petitioner's submission that the petition was rendered infructuous. No specific legal provisions or precedents were cited by either party in the provided text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010237492024 + W.P.(C) 6056/2024, CM APPL. 25090/2024 EXIM INCORPORATION .....Petitioner Through: Mr. Paras Aneja appearing on behalf of Mr. Priyadarshi Manish & Ms. Anjali Jha Manish, Advs. versus ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE & ORS. .....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Laiba Arif & Ms. Prerika Narang, Advs. for R- 1 to 4, 6 & 8. Mr. Bibhuti Bhushan Mishra, Mr Dhuruv Chauhan and Mr. Keshav Kumar, Advs. Ms. Priyanka Jindal, Adv. for Mr. Sumit K. Batra, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR

O R D E R % 01.10.2026

Learned counsel representing the Petitioner submits that the present Petition is rendered infructuous, as the investigation has been completed. Learned counsel representing the Respondent has no objection to the same.

In view thereof, the present Petition along with pending application stands disposed of. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 1, 2026/da/hr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR co

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