2024 (12) TMI 1356 - HC - Indian Laws

Grant of renewal of license L-10BB on account of the fact that premises, wherein business was being run in previous years in terms of form L-10BB stands upgraded to principal place of business - HELD THAT - It is not in dispute that after the orders passed by this Court, the writ petitioner has in fact shifted his premises and had sought a licence, which was rejected by the appellant-department. Essentially, in the impugned order dated 16.4.2024, there is no mention as to in which premises, the business is being run by the writ petitioner, that was described and was the subject matter of the writ petition. The appeal is dismissed as having been rendered infructuous.

Summary

In the case before the Himachal Pradesh High Court, presided over by Hon'ble Mr. Justice Tarlok Singh Chauhan and Hon'ble Mr. Justice Satyen Vaidya, the court addressed an appeal that was deemed "infructuous by the efflux of time." The initial judgment by the learned Single Judge on May 7, 2024, had quashed the order dated April 16, 2024, by the Financial Commissioner (Excise), Himachal Pradesh, and directed the respondents to "accept the prayer made by the petitioner for grant of renewal of license L-10BB." This decision was based on the fact that the business premises had been upgraded to the principal place of business as per the amended GST Registration Certificate. The court emphasized that the needful should be done "expeditiously, preferably within ten days," to prevent financial loss to both the petitioner and the State Exchequer. The appeal was dismissed as it was no longer relevant, and all pending applications were also disposed of.