M/S Osaka Security And House Keeping Services vs. Union Of INDIA And Others
Held
The Court noted that the petitioner had restricted its prayer to the de-freezing of its current account. The respondents, through their counsel, provided an undertaking that the petitioner's account would be released on or before April 11, 2019, following the issuance of a show cause notice on April 8, 2019. In light of this undertaking, the petitioner submitted that the writ petition had become infructuous. The Court accepted this submission and ordered the disposal of the petition as infructuous, while granting the petitioner liberty to file an application for revival of the petition if the account was not released as assured. No specific legal provisions were interpreted or applied as the matter was settled by the parties' submissions and the respondents' undertaking.
Facts
The petitioner, M/s. Osaka Security and Housekeeping Services Pvt. Ltd., filed a writ petition challenging search and seizure proceedings conducted on August 2, 2018, under the Finance Act, 1994, and seeking to de-freeze its current account. During the proceedings, the petitioner restricted its prayer solely to the de-freezing of its current account, abandoning the challenge to the search and seizure. The respondents, Union of India and others, through counsel for respondents No. 2 and 3, stated that a show cause notice was issued on April 8, 2019, and the petitioner's account would be released on or before April 11, 2019. The petitioner then submitted that the writ petition had become infructuous.
Key Issues
1. Whether the petitioner's prayer for de-freezing of its current account should be granted, considering the respondents' undertaking to release the account by April 11, 2019. The petitioner argued that the writ petition had become infructuous due to the respondents' assurance and sought liberty to revive the petition if the account was not released. The respondents, through counsel, stated that a show cause notice was issued on April 8, 2019, and the account would be released by April 11, 2019. No specific legal provisions were debated as the matter was resolved by the respondents' undertaking.
Sections Cited
Finance Act, 1994
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-6059-2019 Decided on: 09.04.2019 M/s. Osaka Security and Housekeeping Services Pvt. Ltd. .... Petitioner
Vs Union of India and others
..... Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present: Mr. Jagmohan Bansal, Advocate for the petitioner. None for respondent No.
Mr. Anshuman Chopra, Advocate for respondents No.2 and 3. **** AJAY KUMAR MITTAL
, J (ORAL)
On 06.03.2018, various prayers made in the writ petition was restricted for defreezing the current account of the petitioner. The relevant portion of the said order, inter alia reads as under:- “ The prayer made in this writ petition is for seeking declaration that search and seizure proceedings conducted by the respondents on 02.08.2018 under Chapter V of the Finance Act, 1994 are in violation after introduction of the Central Goods and Services Tax, 2017. Further prayer has been made to de-freeze the current Account No. 82811010001450 of the petitioner. At the outset, learned counsel for the petitioner submitted that he has instructions to state that so far as legality of search and seizu
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