S I S Limited vs. Commercial Tax, GST Department

Facts

The petitioner, S I S Limited, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the Commercial Tax, GST Department and the Deputy Commissioner of State Tax, Raipur Division-2. 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 on April 22, 2026.

Held

The Court held that the writ petition had become infructuous. This decision was based solely on the statement made by the learned counsel for the petitioner. The Court accepted the submission that the petition was no longer alive due to the passage of time. Consequently, no substantive issues regarding GST law or the actions of the tax authorities were adjudicated upon. The reasoning was that once a petition is rendered infructuous, it ceases to require further consideration by the Court. The operative direction was to dismiss the petition.

Key Issues

The Court had to decide whether the writ petition had become infructuous. The petitioner's counsel, Mr. Anmol Gupta, argued that the petition had become infructuous due to the efflux of time. The State's counsel, Ms. Anuradha Jain, did not present any arguments on this point as recorded in the judgment. The core issue was the current maintainability of the writ petition.