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

Facts

The petitioner, M/s Superlative Products 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 specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter came before the Court for a decision.

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 held that the petition was no longer maintainable or required to be decided on merits. The reasoning was solely based on the petitioner's submission that the purpose of the petition had been rendered moot by the passage of time. The Court did not delve into the substantive issues that might have formed the basis of the original writ petition. All pending applications associated with the writ petition were also disposed of.

Key Issues

The primary issue before the Court was whether the Writ Petition had become infructuous. The petitioner's counsel stated that the petition had become infructuous due to the efflux of time. The Court needed to decide if this statement was sufficient to dispose of the petition. The petitioner argued that the matter was no longer alive or required adjudication. The respondents' contentions, if any, are not recorded in the judgment.