M/S Sparco Batteries PVT. LTD vs. Commissioner Of Central Goods And Services Tax, Panchkula Zone Haryana And Others

Facts

The petitioner, M/s Sparco Batteries Pvt. Ltd., filed a Writ Petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Excise and Taxation Commissioner (GST) Haryana and others. The petitioner's counsel made a statement before the Court that the present Writ Petition had become infructuous by the efflux of time. This statement was placed on record. No specific tax period, order under challenge, authority that passed it, or amount in dispute was detailed in the provided judgment excerpt.

Held

The Court accepted the statement made by the petitioner's counsel 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 ratio decidendi is that a writ petition rendered infructuous by the passage of time will be dismissed. All pending applications associated with the Writ Petition were also disposed of accordingly. No specific issue was expressly left undecided.

Key Issues

The Court had to decide whether the Writ Petition had become infructuous. The petitioner's counsel argued that the petition had become infructuous due to the passage of time. The judgment does not record any arguments from the respondents.