IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. G.S.T.R.No.9 of 1997 Date of Decision:-12.3.2010 Excise and Taxation Commissioner, Haryana and State of Haryana. ...Petitioners Versus M/s Sanjay Industries, Ballbagarh ...Respondent CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.Gagandeep Singh Wasu, Senior DAG Haryana. None for the respondent. Ashutosh Mohunta, J. (Oral) The Tribunal, vide its order dated 27.3.1997, has referred the question of law as mentioned in para 4 of the reference order. A perusal of the office report shows that the notice sent to the respondent-assessee has been received back unserved with the report that the firm has since been closed. As none is present on behalf of the assessee to assist the Court, the firm is no more in existence and answer to the question referred by the Tribunal is only on academic interest, therefore, we return the reference unanswered. (Ashutosh Mohunta) Judge (Mehinder Singh Sullar) Judge 12.3.2010 AS