Supreme Court dismisses Special Leave Petition as matter becomes infructuous after Advance Ruling Authority's subsequent order

The SC dismissed the Special Leave Petition as the matter became infructuous. The Advance Ruling Authority had already issued an order that was subsequently challenged before the Appellate Authority of Advance Ruling, rendering the petition moot. The court found no grounds to proceed with the matter given the changed circumstances and existing appellate proceedings.

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The Supreme Court of India dismissed the Special Leave Petition(s) as the issue became infructuous since the Advance Ruling Authority had already passed an order challenged before the Appellate Authority of Advance Ruling.

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