M/S Kalivahan Rubber PVT. LTD. vs. Union Of INDIA
Original PDF →Facts
The petitioners, M/s Kalivahan Rubber Pvt. Ltd. and its Director Ankur Agrwal, filed a writ petition before the Rajasthan High Court. The petition challenged an action by the Directorate General of GST Intelligence (DGGI). The specific action under challenge is not detailed, but it involved the attachment of an "O/D Account". The petitioners sought relief from this attachment. The respondents included the Union of India, DGGI officials, HDFC Bank Ltd., and the State of Rajasthan. The matter was listed for hearing on November 24, 2023.
Held
The Court noted the submission made by the learned counsel for the petitioner that the "O/D Account" had not been released from attachment, rendering the petition infructuous. Based on this submission, the Court disposed of the writ petition as having become infructuous. The Court did not delve into the merits of the original challenge or the legality of the attachment. The specific reasons for the attachment or the grounds on which the petitioner sought its release are not discussed. The operative direction was to dispose of the petition as infructuous.
Key Issues
1. Whether the writ petition has become infructuous due to the non-release of the attached "O/D Account"? The petitioner argued that the petition has become infructuous because the "O/D Account", which was the subject of the challenge, has not been released from attachment. The petitioner's counsel submitted this point to the Court. The respondents' arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
12023:R.l-JP:36043-DB] G(o-\~"r;t, J ~ , ;,<&q&* r%, %.+.. HIGH COURT OF JUDI~AWURE r4,a:.iv FOR RAJASTHAN f& eB AIPUR BENCH idli -92 ... $r<:>.q-;?<. D.B. Civil Writ Petition No. 19058/2023
M/s Kalivahan Rubber Pvt. Ltd., 390 Phase-I Hsiidc, Barhi, Sonipat, Haryana-131001 Through Its Authorized Signatory Shri Ankur Agrwal, Director M/s Kalivahan Rubber Pvt. Ltd., S/o Shri Naresh Chandra, Aged About 38 Years, R/o Pakka Bag, Jay Bharat Kaloni, Etawah Uttar Pradesh-206001. 2. Ankur Agrwal, Aged About 38 Years, Director, M/s Kalivahan Rubber Pvt. Ltd., S/o Shri Naresh Chandra, R/o Pakka Bag, Jay Bharat Kaloni, Etawah, Uttar Pradesh- 206001. ----Petitioners Versus
Union Of India, Through The Revenue Secretary, Minstry Of Finance, North Block ,new Delhi-110001. 2. The Principal Additional Director General, Directorate General Of Gst Intelligence, Jaipur Zonal Unit, C-62, Sarojani Marg, C-Scheme, Jaipur-302001. 3. Senior Intelligence Officer, Directorate General Of Gst Intelligence, Jaipur Zonal Unit, C-62, Sarojani Marg, C- Scheme, Jaipur-302001. 4. The Principal Nodal Officer, Hdfc Bank Ltd., 5Th Floor, Tower-B, Peninsula Business Park, Lower Pare1 West, Mumbai, Maharashtra-400013. 5. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1st Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan 302005. ----Respondents For Petitioner(s) : Mr. Rahul Lakhwani For Respondent(s) : Mr. Kinshuk Jain with Mr. Saurabh Jairi
HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 24/11/2023 Learned counsel for the petitioner submits that as the O/D Account has not been released from attachment, the petition is rendered infr.uctuous. This petition is, accordingly, disposed off as having rendered infructuous. (SHUBHA MEHTA),] LAKSHYA SHARMA 118 (MANINDRA MOHAN SHRIVASTAVA),ACTING W
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.