Orchid Corporate Services INDIA Private Limited vs. Principal Commissioner Of Central Taxes, GST Delhi North And Anr.
Held
The Delhi High Court noted that the revenue's counsel informed the Court that the hold on the petitioners' bank accounts had been lifted on May 30, 2022. The revenue also provided copies of emails sent to the concerned banks to this effect, which were handed over to the petitioners' counsel. Consequently, the Court found no further necessity to adjudicate on the matter. The writ petitions were accordingly closed, and all pending applications were also disposed of as closed. The Court did not delve into the merits of the original grievance that led to the bank accounts being put on hold, as the issue was rendered infructuous by the revenue's action.
Facts
The petitioners, Heaven Ahead Voyage Private Limited, Orchid Corporate Services India Private Limited, and Color Palette Private Limited, filed writ petitions before the Delhi High Court challenging the hold placed on their bank accounts by the Principal Commissioner of Central Taxes, GST Delhi North and another authority. The petitions were filed in 2022. The revenue informed the Court that the hold on the petitioners' bank accounts was lifted on May 30, 2022. Copies of emails sent by the revenue to the concerned banks confirming the lifting of the hold were provided to the petitioners' counsel.
Key Issues
1. Whether the continued hold on the petitioners' bank accounts by the revenue was justified, considering the pending proceedings or any alleged non-compliance. (Question of law and fact) Petitioner's contention: The petitioners implicitly argued that the hold on their bank accounts was unjustified and sought its immediate removal. They approached the High Court through writ petitions, indicating a grievance against the revenue's action. Revenue's contention: The revenue, through its counsel, informed the Court that the hold on the bank accounts had been lifted. This indicates that the revenue acknowledged the need to release the accounts and took steps to do so.
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Heard together (3 matters)
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$~2 to 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8319/2022 & CM APPL. 25063/2022
HEAVEN AHEAD VOYAGE PRIVATE LIMITED..... Petitioner
Through: Mr Jitin Singhal, Advocate.
versus PRINCIPAL COMMISSIONER OF CENTRAL TAXES , GST DELHI NORTH AND ANR
..... Respondents
Through: Mr Harpreet Singh, Sr. Standing
Counsel with Ms Suhani Mathur, Advocate. + W.P.(C) 8322/2022 & CM APPL. 25068/2022
ORCHID CORPORATE SERVICES INDIA PRIVATE LIMITED ..... Petitioner
Through: Mr Jitin Singhal, Advocate.
versus PRINCIPAL COMMISSIONER OF CENTRAL TAXES, GST DELHI NORTH AND ANR.
..... Respondents
Through: Mr Harpreet Singh, Sr. Standing
Counsel with Ms Suhani Mathur, Advocate. + W.P.(C) 8344/2022 & CM APPL. 25137/2022
COLOR PALETTE PRIVATE LIMITED ..... Petitioner
Through: Mr Jitin Singhal, Advocate.
versus PRINCIPAL COMMISSIONER OF CENTRAL TAXES, GST DELHI NORTH AND ANR.
..... Respondents
Through: Mr Harpreet Singh, Sr. Standing
The judgment continues below.
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