Anil Petro Lube Private Limited vs. Union Of INDIA

Facts

The petitioner, Anil Petro Lube Private Limited, filed a writ petition before the High Court of Rajasthan, Bench at Jaipur. The grievance raised by the petitioner no longer subsisted after the filing of the petition. The respondents, Union of India and State of Rajasthan, through their respective counsel, informed the Court that a communication dated 30.04.2025 was sent to the Nodal Officer of Axis Bank. This communication requested the immediate release of the ODCC account linked with the petitioner's PAN. However, it included a caveat that if any underlying FDR was linked to these ODCC accounts, it would be provisionally attached under Section 83 of the CGST Act, 2017. Furthermore, any positive balance in the ODCC accounts would not be allowed for debit.

Held

The Court noted the submissions made by the learned counsel for both the petitioner and the respondents. The petitioner's counsel stated that the grievance raised in the writ petition no longer subsisted. The respondents' counsel, on instructions, confirmed that a communication dated 30.04.2025 had been sent to the Nodal Officer of Axis Bank, requesting the immediate release of the ODCC account linked with the petitioner's PAN. This communication also stipulated that any underlying FDR linked to these accounts would be provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017, and any positive balance in the ODCC accounts would not be permitted for debit. Based on these statements, the Court placed on record the statements of learned counsel for the parties and disposed of the writ petition as having rendered infructuous.

Key Issues

1. Whether the grievance raised by the petitioner in the writ petition has been resolved, rendering the petition infructuous, as per the submissions of the petitioner's counsel. 2. Whether the respondents' action of sending a communication to the Nodal Officer of Axis Bank for the release of ODCC accounts, with a caveat regarding provisional attachment of FDRs and non-debit of positive balances, adequately addresses the petitioner's grievance, as submitted by the respondents' counsel. Petitioner's Contention: The petitioner's counsel submitted that the grievance raised in the petition no longer subsists. Respondents' Contention: The respondents' counsel, on instructions, submitted that a communication dated 30.04.2025 was sent to the Nodal Officer of Axis Bank requesting the immediate release of the ODCC account linked with the petitioner's PAN. They further stated that if any underlying FDR was linked, it would be provisionally attached as per Section 83 of the CGST Act, 2017, and any positive balance in the ODCC accounts would not be allowed for debit.