Writ relief based on overruled precedent cannot survive once the legal foundation of the High Court order disappears.

The writ relief could not stand because the High Court had relied on earlier decisions that were later set aside by the SC in Assessing Officer (International Taxation) v. Nestle SA. Once the legal foundation for the High Court's order disappeared, the writ petition had no sustainable basis and was dismissed; the impugned order was set aside.

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Issues: Whether the writ petition allowed by the High Court could be sustained when it rested on decisions subsequently set aside by the Supreme Court.

Analysis: The High Court had granted relief by following its earlier decisions in Concentrix Services Netherlands B.V. and Nestle SA. Those decisions had already been set aside by the Supreme Court in Assessing Officer (International Taxation) v. Nestle SA. Once the foundation of the High Court's judgment disappeared, the writ petition could not survive.

Conclusion: The impugned order was set aside and the writ petition was dismissed.

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