Mann Five Productions Private Limited vs. Union Of INDIA And Others

Facts

The petitioners, Mann Five Productions Private Limited and another, filed a writ petition before the Punjab and Haryana High Court challenging a notice in Form GST DRC-13 dated 01.01.2025, issued by respondent No. 2. They also sought a direction to prevent the authorities from recovering any amount from them. The revenue, through a communication dated 20.07.2026 issued by the Assistant Commissioner, informed the Court that the notice in Form GST DRC-13 dated 01.01.2025 had been withdrawn and that the petitioners' bank account would be de-freezed. This communication was taken on record by the Court.

Held

The Court held that in light of the communication produced by the revenue, which stated that the notice in Form GST DRC-13 dated 01.01.2025 had been withdrawn and the bank account would be de-freezed, no further grievance remained for the petitioners to pursue the writ petition. The Court found that the respondents' stand had resolved the issue raised by the petitioners. Consequently, the writ petition was dismissed as having been rendered infructuous. No specific provisions of the GST Act or Rules were discussed in detail as the matter was resolved by the withdrawal of the impugned notice.

Key Issues

1. Whether the writ petition survives for adjudication given the subsequent withdrawal of the impugned notice by the revenue. The petitioner argued that they had approached the court seeking relief against the notice and the potential recovery of amounts. The revenue, through its counsel, presented a communication indicating the withdrawal of the notice and the de-freezing of the bank account, thereby addressing the core grievance of the petitioners. The Court was therefore to decide if the actions of the revenue rendered the petition infructuous.