M/S BMW INDIA PVT. LTD. vs UNION OF INDIA AND OTHERS — CWP/27034/2023

Case under Constitution of India Section 226/227. Disposed: --DISPOSED OF on 14th May 2026.

Case disposed Next hearing 01-Dec-2023

CNR: PHHC011555082023

e-Filing Number

30-11-2023

Filing Number

CWP/62717/2023

Filing Date

30-Nov-2023

Registration No

CWP/27034/2023

Registration Date

30-Nov-2023

Judge

Mr. Justice Deepak Sibal , Ms. Justice Lapita Banerji

Coram

Mr. Justice Deepak Sibal , Ms. Justice Lapita Banerji

Bench Type

Double

Category

6.44 - GOODS AND SERVICE TAX WRIT UOI (INDIRECT) ( 394 )

Judicial Branch

WRITS -I BRANCH

Decision Date

14-May-2026

Nature of Disposal

--DISPOSED OF

Last updated 01-Jun-2026

Acts & Sections

Constitution of India Section 226/227

Petitioner(s)

  1. 1.M/S BMW INDIA PVT. LTD.

    Adv. RISHAB SINGLA

Respondent(s)

  1. 1.UNION OF INDIA AND OTHERS

  2. 2.COMMISSIOENR OF CENTRAL GOOD AND SERVICE TAX

  3. 3.ADDITIONAL/JOINT COMMISISONER OF CENTRAL GOODS AND SERVICES TAX

  4. 4.ADDITIONAL DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE

Case History

  1. Case disposedDisposed

  2. 14-May-2026

    Mr. Justice Deepak Sibal,ms. Justice Lapita BanerjiView PDF

    The High Court of Punjab & Haryana dismissed BMW India's petition as infructuous. BMW had challenged a GST show cause notice and subsequent adjudication order, but withdrew intermediate petitions to pursue appellate remedies. The court found the original petition rendered moot since BMW obtained liberty to file an appeal against the 14.02.2024 adjudication order, which was disposed on 29.08.2025 and subsequently challenged in a separate petition. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 01-Dec-2023

    Other

  4. 30-Nov-2023

    Case filed

    Registration No. CWP/27034/2023

casestatus.in Summary

The High Court of Punjab & Haryana dismissed BMW India's petition as infructuous. BMW had challenged a GST show cause notice and subsequent adjudication order, but withdrew intermediate petitions to pursue appellate remedies. The court found the original petition rendered moot since BMW obtained liberty to file an appeal against the 14.02.2024 adjudication order, which was disposed on 29.08.2025 and subsequently challenged in a separate petition. This case analysis is maintained by casestatus.in based on publicly available court records.

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