Lakhvinder Singh Gill vs. Commissioner , CGST And Ors

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CWP/19003/2022HC Punjab and HaryanaGSTCNR PHHC01092563202216 January 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages

AI SummaryRemanded

Facts

The petitioner, Lakhwinder Singh Gill, filed a writ petition seeking to quash a notice for provisional attachment dated 07.01.2020, issued by respondent No. 1, the Commissioner, CGST. Subsequently, on 29.08.2022, the respondents informed the Court that a fresh provisional attachment order dated 18.07.2022 had been passed and a copy was provided to the petitioner's counsel. The Court noted that the petitioner now had a fresh cause of action to challenge this new order.

Held

The Court held that the present petition had become infructuous as a fresh provisional attachment order dated 18.07.2022 had been passed and communicated to the petitioner's counsel. This new order provided the petitioner with a fresh cause of action to challenge it, if so advised. The Court explicitly stated that it was not commenting on the merits of the case. Therefore, no further directions were required to be passed in the current petition.

Key Issues

1. Whether the present petition is rendered infructuous due to the issuance of a subsequent provisional attachment order dated 18.07.2022, thereby creating a fresh cause of action for the petitioner? The petitioner's counsel did not argue on the merits of the original petition. The respondents, through their counsel, informed the Court about the new order and its provision to the petitioner's counsel.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-19003-2022 (O&M) Date of decision:- 16.01.2023 Lakhwinder Singh Gill ....Petitioner vs. Commissioner, CGST and others ...Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Rana Gurtej Singh, Advocate for the petitioner. Mr. Rishabh Kapoor, Sr. Standing counsel for respondent Nos. 1 to 3. *** Ritu Bahri, J. (Oral) The present petition has been filed seeking a writ of certiorari for quashing notice for provisional attachment dated 07.01.2020 (P-8) issued by respondent No. 1 On 29.08.2022, learned counsel for the respondents has infomed the Court that now a fresh provisional attachment order dated 18.07.2022 has been passed and copy of order was supplied to learned counsel for the petitioner. In view of the above factual position, nothing survives in the present petition, as the petitioner has fresh cause of action now to challenge

the above order.

Without commenting on the merits of the case, the present petition stands disposed of, as no further directions are required to be passed and the petitioner is at liberty to challenge the above said order, if so advised. (RITU BAHRI) JUDGE 16.01.2023 (MANISHA BATRA) G Arora JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No GAURAV ARORA 2023.01.17 15:08 I attest to the accuracy and integrity of this document

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