The Karur Vysya Bank Limited vs. The Deputy Commissioner

Held

The Court noted that the learned Additional Government Advocate filed a memo producing a communication informing the petitioner that the notice issued in Form GST DRC-13 has been withdrawn. In light of this withdrawal, the Court held that the matter does not call for any adjudication. Consequently, the petitions were disposed of as not requiring any further orders. The Court explicitly stated that the contentions of the parties are kept open, implying that the withdrawal of the notice does not preclude the parties from raising these contentions in any future proceedings if they arise. No specific finding was made on the merits of the original challenge to the notice, as it was rendered infructuous by its withdrawal.

Facts

These writ petitions were filed challenging a notice issued by the Deputy Commissioner, Commercial Taxes (Enforcement), North Zone. In WP No. 15078/2020, the petitioner is Karur Vysya Bank Limited, and the respondents include the Deputy Commissioner and M/s. BSNL Ispat. In WP No. 15117/2020, the petitioner is BSNL Ispat, and the respondents include the State of Karnataka, the Deputy Commissioner, and Karur Vysya Bank Limited. The impugned notice was dated August 29, 2020. The revenue filed a memo stating that the notice issued in Form GST DRC-13 had been withdrawn.

Key Issues

1. Whether the notice issued by the Deputy Commissioner, Commercial Taxes (Enforcement) in Form GST DRC-13 is liable to be quashed? Petitioner's arguments (Karur Vysya Bank Limited and BSNL Ispat): The petitioners sought to quash the notice issued by the revenue authority. Specific grounds for challenge are not detailed in the provided text, but the primary contention is that the notice is invalid or improper, necessitating its cancellation by the High Court. Revenue's arguments: The revenue, through the learned Additional Government Advocate, informed the Court that the impugned notice issued in Form GST DRC-13 has been withdrawn. No further arguments or contentions were presented by the revenue in defense of the notice.