State Of Haryana v. M/S Samlel India Ltd. And ANR.

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH **** 101-1 CWP-9764-2007 (O&M) Date of Decision: 18.11.2025 STATE OF HARYANA

...Petitioner

Vs.

M/S SAMTEL INDIA LTD. AND ANR.

&Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. AMARINDER SINGH GREWAL Present:- Ms. Mamta Singla Talwar, DAG Haryana for the petitioner *** JAGMOHAN BANSAL, J. (ORAL) 1.

The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of order dated 30.11.2005 (Annexure P-10) passed by Haryana Tax Tribunal, Chandigarh, in STA No.240 of 2005-06.

2.

On 10.11.2025, learned State counsel sought time to ascertain present status of the respondent-company. 3.

Learned State counsel submits that as per instructions from Ms. Jyoti Chahal, ET/DETC registration number of the respondentcompany was cancelled on 29.04.2015 w.e.f. 07.01.2006. Cancellation of registration indicates that company does not exist. 4.

As respondent-company does not exist, there seems no reason to adjudicate the issue on merit because it would be a futile and academic exercise.

DEEPAK BISSYAN 2025.11.19 10:40 I attest to the accuracy and integrity of this document

CWP-9764-2007 (O&M) -25.

Dismissed with liberty to petitioner to move an appropriate application, if cause survives.

6.

Pending application(s), if any, stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE November 18, 2025 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2025.11.19 10:40 I attest to the accuracy and integrity of this document