Shri Ajay Kolla vs. The Pr. Additional Director General

Held

The Court held that since the order of provisional attachment, which was the subject matter of the writ petition, has been revoked, nothing further survives for adjudication in the writ petition. The Court reasoned that the purpose of the writ petition was to challenge the provisional attachment, and with its revocation, the grievance of the petitioner has been addressed. Therefore, the writ petition is dismissed as infructuous. The Court made no order as to costs. Any pending miscellaneous applications were also closed.

Facts

The petitioners, Shri Ajay Kolla and Others, filed a writ petition before the Andhra Pradesh High Court challenging an order of provisional attachment. The respondents were the Pr Additional Director General and others. The specific tax period and the authority that passed the original order of provisional attachment are not recorded in the judgment. The amount in dispute is also not stated. The procedural history that matters is that the petitioners filed the writ petition, and subsequently, the order of provisional attachment was revoked.

Key Issues

1. Whether the writ petition survives for adjudication when the order of provisional attachment, which was the subject of the challenge, has been revoked. Petitioner's Argument: The learned counsel for the petitioner submitted that the order of provisional attachment has been revoked. Based on this submission, the petitioner implicitly argued that the writ petition has become infructuous. Respondent's Argument: No arguments were recorded for the respondents in the judgment.