121 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No.19803 of 2025 Date of Decision: 27.01.2026 State of Punjab …Petitioner Versus M/s S.P. Rice Exports and another …Respondents CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present:- Mr. Saurabh Kapoor, Addl. A.G., Punjab for petitioner. None for respondent No.1. ***** LISA GILL, J.(Oral) 1. Prayer in this writ-petition is for quashing judgment dated 19.07.2024 (Annexure P-10) passed by Deputy Commissioner of State Tax (Appeals), Patiala Division, Patiala in GST Appeal No.169/2023-2024 filed under Section 107 of the Punjab Goods and Service Tax Act, 2017. 2. Learned counsel for State, on instructions from Ms. Sonia Gupta, STO Sangrur, submits that present writ-petition is rendered infructuous because during pendency of this petition, application filed by respondent No.1 seeking refund has, since, been allowed. 3. Writ-petition is, accordingly, disposed of as infructuous. (LISA GILL) JUDGE 27.01.2026 (MEENAKSHI I. MEHTA) neetu JUDGE Whether speaking/reasoned: Yes Whether Reportable: No NEETU RANI 2026.01.28 16:03 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD