M/S Sparco Batteries PVT. LTD vs. Excise And Taxation Commissioner(GST), Haryana And Anr.

Facts

The petitioner, M/s Sparco Batteries Pvt. Ltd., filed a Writ Petition before the Punjab and Haryana High Court. The respondents were the Excise and Taxation Commissioner (GST) Haryana and others. The learned counsel for the petitioner made a statement before the Court that the Writ Petition had become infructuous due to the efflux of time. This statement was placed on record. The specific tax period, the order or action under challenge, the authority that passed it, or the amount in dispute are not recorded in the judgment.

Held

The Court accepted the statement made by the learned counsel for the petitioner that the Writ Petition had become infructuous by the efflux of time. Consequently, the Court dismissed the Writ Petition on this ground. The reasoning is solely based on the petitioner's submission that the matter no longer requires adjudication. The operative direction was to dismiss the petition as infructuous. All pending applications were also disposed of accordingly. No specific provisions of GST law were discussed or relied upon in the decision.

Key Issues

The Court had to decide whether the Writ Petition, filed by M/s Sparco Batteries Pvt. Ltd. against the Excise and Taxation Commissioner (GST) Haryana and others, had become infructuous. The petitioner's counsel argued that the petition had become infructuous by the efflux of time. The judgment does not record any arguments presented by the respondents.