M/S Vardhman Buildtech PVT. LTD. vs. Union Of INDIA And Others
Facts
The petitioner, M/s Vardhman Buildtech Pvt. Ltd., filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petition was filed against the Union of India and others. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided judgment extract. The amount in dispute is also not mentioned. The procedural history leading to the filing of the writ petition is not elaborated upon.
Held
The Court held that the writ petition had become infructuous. The reasoning provided is that the learned counsel for the petitioner stated that a new GST number has been allotted to the petitioner, rendering the petition unnecessary. No specific provisions of the GST Act or Rules were discussed in relation to this decision. The Court did not decide on any substantive GST-related legal issues.
Key Issues
1. Whether the writ petition has become infructuous (a question of fact and procedure). The petitioner argued that the petition has become infructuous. The respondents' arguments are not recorded in the judgment extract.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No.23616 of 2022 (O&M)
Date of decision: 20.02.2023 M/s Vardhman Buildtech Pvt. Ltd.
…Petitioner
Vs. Union of India and others
…Respondents CORAM: HON’BLE MS. JUSTICE RITU BAHRI
HON’BLE MRS. JUSTICE MANISHA BATRA
Present: Mr. Deepam Ragav, Advocate,
for the petitioner.
Ms. Mamta Singla Talwar, DAG, Haryana.
**** Ritu Bahri, J. (oral)
Learned counsel for the petitioner states that this petition has rendered infructuous as new GST number has been allotted to the petitioner.
Dismissed as having been rendered infructuous.
(RITU BAHRI)
JUDGE
(MANISHA BATRA)
JUDGE 20.02.2023 ajp
Whether speaking/reasoned : Yes/No
Whether reportable
: Yes/No
AJAY PRASHER 2023.02.24 09:12 I attest to the accuracy and integrity of this document
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.