O K Industries vs. Union Of INDIA And Others
Facts
The petitioner, O.K. Industries, filed a writ petition before the High Court of Punjab and Haryana challenging an action by the revenue authorities. The revenue authorities, specifically the Directorate General of Goods and Services Tax Intelligence, Gurugram Zonal Unit, had provisionally attached the bank account of the petitioner under Section 83 of the Central Goods and Services Tax Act, 2017. The petition was listed for hearing on July 14, 2025. However, an application was filed to prepone the hearing to April 7, 2025. During the preponed hearing, the revenue submitted a communication dated March 28, 2025, indicating that the petitioner's bank account had since been restored.
Held
The Court noted that the revenue, through a communication dated March 28, 2025, had confirmed the restoration of the petitioner's bank account, which had been provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017. In light of this development, the petitioner's counsel submitted that nothing substantive remained in the petition and it should be disposed of as infructuous. The Court accepted this submission. The application to prepone the hearing was allowed, and the petition was disposed of as having been rendered infructuous. No specific finding was made on the legality of the initial attachment, as the matter was resolved by the subsequent restoration.
Key Issues
1. Whether the writ petition has become infructuous due to the restoration of the petitioner's bank account, which was provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner argued that since the bank account attachment order has been withdrawn and the account restored, there is no substantive issue remaining before the Court, and the petition should be disposed of as having become infructuous. Revenue's contention: The respondents (Union of India and others) submitted a communication confirming the restoration of the petitioner's bank account and requested that the petition be disposed of on this basis.
Sections Cited
Section 83
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CM-3955-CWP-2025 in/and CWP-18515-2024 (O&M)
Date of decision: 07.04.2025
O.K. Industries
….Petitioner Versus
Union of India and others
….Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Deepak Gupta, Advocate, for the petitioner.
Mr. Rajesh Sethi, Senior Standing Counsel, Mr. Anshuman Sethi, Advocate, Ms. Preeti Bansal, Advocate, and Mr. Arun Biriwal, Advocate, for respondents No.1 and 2. Ms. Bharti, Advocate, for the respondent-AXIS Bank.
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ARUN PALLI, J. (Oral)
At the outset, learned counsel for respondents No.1 and 2 has shared with us a copy of the communication dated March 28, 2025, issued by the Directorate General of Goods and Services Tax Intelligence, Gurugram Zonal Unit (retained on record as Mark X), and submits that bank account of the petitioner that was provisionally attached, under Section 83 of the Central Goods and Services Tax Act, 2017, has since been restored. Accordingly, he submits that the petition be disposed of.
The judgment continues below.
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