Writ jurisdiction to do complete justice led to expunging adverse remarks, cancelling professional action and setting aside costs.

After the petitioner tendered an unconditional apology, the HC considered that no further adjudication on the underlying dispute was necessary and exercised its writ jurisdiction to mould relief and do complete justice. It held that the punitive parts of the impugned order should not survive, so the adverse remarks were expunged, the direction to initiate professional action before the Institute of Chartered Accountants of India was cancelled, and the imposed cost was set aside.

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Issues: Whether the adverse remarks, reference to the professional body, and cost imposed in the impugned order were liable to be set aside after the petitioner tendered unconditional apology, and whether the writ court should interfere to do complete justice.

Analysis: The dispute had already culminated in disposal of the underlying matter, and the petitioner tendered unconditional apology both orally and in writing. In those circumstances, no further adjudication on the controversy was considered necessary. The writ court exercised its jurisdiction to mould relief and relied on the principle that it may pass an appropriate order to do complete justice. Since the impugned order contained adverse remarks, a direction to initiate professional action, and a cost, the appropriate course was to modify the order and remove the punitive consequences.

Conclusion: The adverse remarks were expunged, the reference to the Institute of Chartered Accountants of India was cancelled, and the cost of Rs. 5,000/- was set aside in favour of the assessee.

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