Haryana Tax Tribunal disposes case after bank account release with surety bonds, making writ petition moot.

The Haryana Tax Tribunal disposed of the case as the bank accounts were released upon submission of surety bonds, rendering the writ petition infructuous. The judgment highlighted the events leading to the attachment of bank accounts, subsequent release, and acknowledgment of the matter becoming moot, requiring no further action on the petition.

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Issues:
1. Assessment proceedings under the Haryana Value Added Tax Act, 2003 for the Assessment Years 2012-13 & 2013-14.
2. Additional demand raised on the ground of incorrect tax rate applied to sales of Paneer.
3. Attachment of bank accounts towards recovery of the additional tax demand.
4. Appeal filed challenging the orders and attachment before the Haryana Tax Tribunal.
5. Writ petition seeking to de-freeze bank accounts and interim stay on attachment.

Analysis:
1. The petitioner, a proprietorship concern engaged in retail dairy product business, purchased products from a supplier and underwent assessment proceedings for the years 2012-13 & 2013-14. The Revisional Authority raised additional demand due to incorrect tax rate applied on Paneer sales, leading to attachment of bank accounts for recovery.

2. Challenging the orders and attachment, the petitioner filed an appeal before the Haryana Tax Tribunal. Subsequently, a writ petition was filed seeking a mandamus to de-freeze the bank accounts sealed for recovery, with an interim stay on the attachment memo dated 11.04.2019.

3. During the hearing, the State Counsel presented a memo directing the release of the bank accounts, indicating that the attachment had been lifted due to the submission of surety bonds by the dealer. Consequently, the counsel for the petitioner agreed that the matter had become infructuous, leading to the disposal of the writ petition.

4. The judgment concludes that as the bank accounts were released following the submission of surety bonds, there was no further need for adjudication in the writ petition, rendering it infructuous. Thus, the matter was disposed of as such, with no further action required on the petition.

By considering the events leading to the attachment of bank accounts, the subsequent release upon submission of surety bonds, and the acknowledgment of the matter becoming infructuous, the judgment provides a comprehensive overview of the legal proceedings and resolutions in the case.

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