2021 (9) TMI 822 - HC - GST

Recall of Attachment of Bank Accounts of petitioner - HELD THAT - It appears that the cause of action for filing the present cases arose out of order of attachment being C. No. V(30)50/Prev/Navya/Ran(2020/ dated 11.01.2021 issued by Deputy Commissioner (CGST CX, Ranchi annexed along with both the writ petitions as Annexure 4, relating to the writ petitioners in both the cases. In view of the subsequent development which has been taken place during the pendency of writ petitions, i.e., the attachment order it self having been recalled with respect of the writ petitioners, nothing survives in the present writ petitions. Petition disposed off.

Summary

Issues:
- Order of attachment of bank accounts by Deputy Commissioner (CGST & CX, Ranchi)
- Recall of the attachment order
- Disposal of the writ petitions

Analysis:
The judgment by the High Court of Jharkhand involved the issue of the order of attachment of bank accounts by the Deputy Commissioner (CGST & CX, Ranchi). The learned counsel for the parties pointed out that pursuant to the order dated 2.09.2021, an appropriate order was passed, and an affidavit was filed by the Respondent CGST stating that the attachment order had been recalled. The affidavit specifically mentioned the recall of the attachment order in para 5. It was highlighted that the attachment order was common in connection with both writ petitions, leading to the filing of only one affidavit mentioning the recall of the order of attachment of bank accounts of both petitioners.

Furthermore, the cause of action for filing the writ petitions arose from the attachment order dated 11.01.2021 issued by the Deputy Commissioner (CGST & CX, Ranchi). However, with the subsequent development during the pendency of the writ petitions, where the attachment order itself was recalled concerning the writ petitioners, the court found that nothing remained to be addressed in the present writ petitions. Consequently, the court disposed of the writ petitions, considering that the attachment order had been recalled, and no further action was required in the matter. The judgment provided a resolution to the issue of the attachment order and its subsequent recall, leading to the disposal of the writ petitions before the High Court of Jharkhand.