SERENTICA RENEWABLES INDIA 5 PRIVATE LIMITED THROUGH ITS AUTHORISED SIGNATORY vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS) GURGAON

PDF · subscribers
CWP/32557/2025HC Punjab & HaryanaPHHC01175932202527 July 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission of the petitioner's counsel that the petition had become infructuous due to the efflux of time. Consequently, the Court disposed of the petition. It explicitly clarified that the issue on law raised through this petition is kept open to be decided in an appropriate case. No specific findings were made on the merits of any tax dispute, and no operative directions for deletion or remand were issued. The judgment does not record any specific amount in dispute.

What were the facts?

The petitioner, Serentica Renewables India Private Limited, filed a writ petition (CWP-32557-2025) before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Deputy Commissioner of Income Tax (TDS), Gurgaon. The petition was filed in relation to an assessment year not explicitly stated in the provided text. The procedural history indicates that a civil miscellaneous application (CM-12020-CWP-2026) was also filed in conjunction with the writ petition. The matter came up for hearing on 27.07.2026.

What were the issues?

The High Court was presented with a writ petition. The primary issue was whether the petition could be decided on its merits. The petitioner's counsel argued that due to the efflux of time, the present petition had become infructuous. The respondent's counsel was present but no specific arguments were recorded for the revenue. The court did not delve into the substantive legal questions that might have been raised in the petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 107/2 CM-12020-CWP-2026 IN/AND CWP-32557-2025 Date of Decision: 27.07.2026 SERENTICA RENEWABLES INDIA 5 PRIVATE LIMITED ..... Petitioner Versus DEPUTY COMMISSIONER OF INCOME TAX (TDS ), GURGAON ..... Respondent CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Vaibhav Sharma, Advocate for the applicant-petitioner. Mr. Amanpreet (A.P.) Singh, Advocate for the respondent. ***** DEEPAK SIBAL

, J (ORAL)

1.

Learned counsel for the petitioner submits that due to efflux of time, the present petition has been rendered infructuous. 2. Disposed of. 3. It is made clear that the issue on law raised through this petition is kept open to be decided in an appropriate case. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) 27.07.2026 JUDGE D.Bansal Whether speaking/reasoned : Yes/No Whether reportable : Yes/No DINESH BANSAL 2026.07.29 14:04 I attest to the accuracy and integrity of this document Chandigarh

Recent GST High Court judgments

Search GST case law →