Sis Limited (Formerly Known As Security And Intelligence Services INDIA LTD) vs. Delhi Authority For Advance Ruling GST & Ors.

W.P.(C)/10627/2022HC DelhiGSTCNR DLHC01026272202207 December 2022Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV2 pages

For Petitioner: Ms. Kavita Jha, Shammi Kapoor & Mr. Vishal Kumar, AdvsFor Respondent: Mr. Akshay Amritanshu, Mr. Samyak Jain & Mr. Divyansh Singh, Advs. for R2. Ms. Arunima Dwivedi, CGSC with Ms. Pinky Pawar & Mr. Aakash Pathak, Advs. for UOI. Mr Gautam Narayan, ASC with Ms Pragya Barsaiyan and Ms Arushi Gupta for R-1 & R-4

AI SummaryWithdrawn

Facts

The petitioner, SIS Limited (formerly Security and Intelligence Services India Ltd), filed a writ petition before the Delhi High Court. The petition challenged an action or order passed by the respondents, which included the Delhi Authority for Advance Ruling (GST) and other authorities. The specific nature of the grievance and the tax period(s) involved are not detailed in the provided order. The procedural history indicates that the matter reached the High Court via a writ petition. During the proceedings, the respondents' counsel presented a notification dated 12.02.2022 concerning the appointment of members for the constitution of the Delhi Authority for Advance Ruling.

Held

The Court held that the petitioner's grievance was addressed by the notification dated 12.02.2022, which concerned the constitution of the Delhi Authority for Advance Ruling. The petitioner's counsel confirmed that this notification resolved their concerns. Consequently, the Court found no further orders were required to be passed in the petition. The reasoning was based on the petitioner's own submission that their grievance had been satisfied. The ratio decidendi is that when a petitioner states their grievance is resolved due to subsequent administrative action, the writ petition can be disposed of without delving into the merits of the original dispute. The operative direction was to dispose of the petition.

Key Issues

The primary issue before the Court was the petitioner's grievance, which was addressed by the subsequent notification presented by the respondents. The petitioner's counsel stated that in view of this notification, the grievance stands resolved. Therefore, the Court did not have to decide on substantive legal questions related to GST. The Court's task was to ascertain if the petitioner's grievance was indeed resolved by the administrative action of the respondents. The petitioner argued that the notification effectively addressed their concerns, rendering further adjudication unnecessary. The respondents, by presenting the notification, implicitly argued that their action had rectified the situation leading to the petitioner's grievance.

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Cause title — parties, addresses and appearances

$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10627/2022 SIS LIMITED (FORMERLY KNOWN AS SECURITY AND INTELLIGENCE SERVICES INDIA LTD) ..... Petitioner Through: Ms. Kavita Jha, Shammi Kapoor & Mr. Vishal Kumar, Advs. versus DELHI AUTHORITY FOR ADVANCE RULING GST & ORS. ..... Respondents Through: Mr. Akshay Amritanshu, Mr. Samyak Jain & Mr. Divyansh Singh, Advs. for R2. Ms. Arunima Dwivedi, CGSC with Ms. Pinky Pawar & Mr. Aakash Pathak, Advs. for UOI. Mr Gautam Narayan, ASC with Ms Pragya Barsaiyan and Ms Arushi Gupta for R-1 & R-4. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R % 07.12.2022

Mr. Gautam Narayan, learned counsel appearing for respondent nos. 1 and 4, has handed over a notification dated 12.02.2022, whereby the necessary appointments have been made for constitution of Delhi Authority for Advance Ruling. Ms. Jha, learned counsel appearing for the petitioner, 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 code shown above. The Order is downloaded from the DHC Server on 26/06/2026 at 18:59:07

states that in view of the s

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