M/S Ra Fitness Solutions PVT LTD vs. Government Of Karnataka

Held

The Court noted that the respondent, the Commercial Tax Officer (Enforcement)-11, had withdrawn the impugned bank attachment notice issued in Form GST DRC-22 dated 04.10.2019. This withdrawal was communicated on 30.11.2019. In light of this development, the Court found that the writ petition had become infructuous. Therefore, the Court dismissed the writ petition. The reasoning is that the action challenged by the petitioner has been nullified by the respondent's subsequent action of withdrawal. The ratio decidendi is that if the subject matter of a writ petition is withdrawn by the authority that issued it, the petition becomes infructuous and liable for dismissal. No specific operative directions were issued other than the dismissal of the petition.

Facts

The petitioner, M/s RA Fitness Solutions Pvt. Ltd., filed a writ petition challenging a bank attachment notice issued in Form GST DRC-22 dated 04.10.2019 by the Commercial Tax Officer (Enforcement)-11, Mysore Zone-12. The notice was issued under Section 83 of the GST Act. The respondents are the Government of Karnataka, represented by the Commissioner of Commercial Taxes, and the Commercial Tax Officer (Enforcement)-11. The petitioner sought to quash the said bank attachment notice.

Key Issues

1. Whether the bank attachment notice issued in Form GST DRC-22 dated 04.10.2019 under Section 83 of the Act is liable to be quashed? The petitioner argued that the bank attachment notice was erroneous and sought its quashing. The respondents, through the learned Additional Government Advocate, filed a memo stating that the Commercial Tax Officer (Enforcement)-11 had withdrawn the notice in Form GST DRC-22 dated 04.10.2019. This withdrawal was communicated via a letter dated 30.11.2019 addressed to the Manager of ICICI Bank Limited.