M/S Shree Siddhnath Wood Product LLP vs. Directorate General Of GST Intelligence

CW/4218/2026HC RajasthanGSTCNR RJHC02018089202628 April 2026Bench: INDERJEET SINGH,ASHOK KUMAR JAIN2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Shree Siddhnath Wood Product Llp, filed a writ petition before the Rajasthan High Court. The respondents included the Directorate General of GST Intelligence (DGGI), the Additional/Joint Commissioner, CGST, Rohtak Commissionerate, ICICI Bank, the State of Rajasthan, and the Union of India. The core issue revolved around the freezing of the petitioner's bank account by the revenue authorities. The petitioner sought relief from this action. The tax period(s) and the specific order or action under challenge, other than the freezing of the bank account, are not explicitly detailed in the provided text. The amount in dispute is also not stated.

Held

The Court considered the submission made by the respondents that the bank account of the petitioner had already been defreezed. In light of this statement by the respondents and the accompanying letter dated 23.04.2026 issued by ICICI Bank, which was taken on record, the Court found that the writ petition had become infructuous. Therefore, the Court disposed of the writ petition on this basis. The reasoning is that the primary grievance of the petitioner, the freezing of the bank account, had been resolved. No specific legal provisions were discussed or interpreted as the matter was settled procedurally. The Court did not delve into the legality or justification of the initial freezing of the bank account.

Key Issues

1. Whether the freezing of the petitioner's bank account by the revenue authorities was justified and in accordance with the law? (Question of law) Contentions: Petitioner: The petitioner approached the High Court seeking a remedy against the freezing of its bank account. The specific grounds for challenging the freezing are not detailed in the provided text. Revenue/State: The respondents, through their counsel, submitted that the bank account of the petitioner has already been defreezed. This statement implies that the action of freezing was either rectified or no longer subsisted at the time of the hearing.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:17979-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4218/2026 M/s Shree Siddhnath Wood Product Llp, Narela Pia Manihari Road, Kundli, Sonipath, Haryana, 131028 Through Proprietor/partner Vijay Kumar Jain S/o Shri J.r. Jain, Aged About 59 Years, R/o 235, Sunahari Bagh Apartment, Sector 13, Rohini, North West Delhi, Delhi-110085. ----Petitioner Versus 1. Directorate General Of Gst Intelligence, Through Pr. Additional Director General, Dggi, Jzu, C-62, Sarojni Marg, C-Scheme, Jaipur - 302001 2. Directorate General Of Gst Intelligence, Through Deputy Director, Dggi, Jzu, C-62, Sarojni Marg, C-Scheme, Jaipur - 302001 3. Additional/joint Commissioner, Cgst, Rohtak Commissionerate, Having Office At 2Nd And 3Rd Floor, Pacific City Center, Near Jaat Bhawan, Opposite Sangrilla Hotel, Rohtak - 124001. 4. Icici Bank, Through Branch Manager, 5E/7 B P Railway Road Near Neelam Cinema Faridabad, Haryana - 121001 5. State Of Rajasthan, Through Its Secretary, Finance Department, Government Of Rajasthan, Secretariat, Jaipur. 6. Union Of India, Through Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi. 7. Icici Bank Ltd., Garg Plaza, 5 Community Centre , Sector 8, Rohini, Delhi-110085 ----Respondents For Petitioner(s) : Mr. Pankaj Kumar, Adv. through VC For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Adv. Mr. Kishuk Jain HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN

Order

[2026:RJ-JP:17979-DB] (2 of 2) [CW-4218/2026] 28/04/2026 Counsel for the respondent submits that the bank account of the petitioner has already been defreezed by the respondents. Considering the statement made by the respondents and also considering the letter dated 23.04.2026 issued by the ICICI Bank, this writ petition is disposed of as having become infructuous. Copy of the letter dated 23.04.2026 issued by the bank is taken on record. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J JYOTI /111

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.