Metrocast Network INDIA PVT. LTD. vs. Athe Commercial Tax Officer

Held

The Court noted that the learned High Court Government Pleader, upon instructions, stated that the bank guarantee and bond have been returned in originals to the petitioner. The counsel for the petitioner confirmed that they have received the bank guarantee and bond. Consequently, the Court found that the relief sought by the petitioner no longer survives for consideration. The petition was therefore dismissed as having become infructuous. The operative direction was the dismissal of the petition.

Facts

The petitioner, Metrocast Network India Pvt. Ltd., filed a writ petition seeking a writ of mandamus directing the Commercial Tax Officer (Enforcement)-17, Belagavi, to return the original bank guarantee and bond. These documents were furnished in pursuance of an appeal order dated May 28, 2019, passed by the JCCT Appeals, Belagavi. The respondent, the Commercial Tax Officer, through the learned High Court Government Pleader, stated that the bank guarantee and bond have been returned in originals to the petitioner. The petitioner's counsel confirmed the receipt of these documents, rendering the relief sought in the petition unnecessary.

Key Issues

1. Whether the petitioner is entitled to a writ of mandamus directing the respondent to return the original bank guarantee and bond, in light of the appeal order dated May 28, 2019, passed by the JCCT Appeals, Belagavi? The petitioner argued that they are entitled to the return of their bank guarantee and bond, which were furnished as security during the pendency of their appeal. The respondent, through the learned HCGP, stated that the bank guarantee and bond have already been returned to the petitioner. The petitioner's counsel confirmed this fact, indicating that the relief sought in the writ petition has been satisfied.