Shah Batteries Private Limited Vs Deputy State Tax Officer (Telangana High Court)
The Telangana High Court considered a writ petition challenging the detention of the petitioner’s lorry and goods by the Deputy State Tax Officer under Section 129(1) of the Central Goods and Services Tax Act, 2017, the State Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017, pursuant to a detention order dated 14.05.2026. During the hearing, counsel for the petitioner informed the Court that the goods and the vehicle had been released on 26.05.2026 through a release order issued by the respondent. In view of this submission, the Court held that the matter had become infructuous and disposed of the writ petition accordingly. The Court made no order as to costs and directed that all pending miscellaneous applications, if any, shall stand closed.
Introduction
In M/s. Shah Batteries Private Limited v. Deputy State Tax Officer & Others, the petitioner approached the High Court against the detention of its vehicle and goods under Section 129 of the GST enactments. The case demonstrates the Court’s approach where the underlying grievance ceases to survive during the pendency of the writ proceedings.
Facts of the Case
