Tvl.G.Sankar Timber Depot vs. The State Tax Officer (Adjudication)

Facts

The petitioner, Tvl.G.Sankar Timber Depot, filed a writ petition seeking a Mandamus to unfreeze its bank account. The respondent, The State Tax Officer (Adjudication), had frozen the account due to alleged arrears of GST payment. The petitioner sought the defreezing in light of a previous order by the High Court and a subsequent representation made by the petitioner. The writ petition was filed seeking a direction to the respondent to unfreeze the petitioner's bank account.

Held

The Court noted the submission made by the learned Counsel for the petitioner that pending the writ petition, the petitioner has paid the tax, and as a result, the order of freezing the bank account has been lifted by the respondent. Consequently, the Court found that nothing further survived for adjudication in the writ petition. The Court recorded this submission and the endorsement made by the petitioner's counsel. The Court dismissed the writ petition as infructuous, with no costs. The connected miscellaneous petition was also closed.

Key Issues

1. Whether the petitioner is entitled to a Writ of Mandamus directing the respondent to defreeze its bank account, considering the payment of tax and the lifting of the freezing order? Petitioner's Contention: The petitioner argued that the issue of freezing the bank account has become infructuous as the tax arrears have been paid, and consequently, the respondent has lifted the freezing order. Therefore, no further adjudication is required. Respondent's Contention: The judgment does not record any specific arguments from the respondent. However, the fact that the respondent lifted the freezing order implies an acknowledgment of the petitioner's submission.