Court disposes writ petitions after CGST recall of attachment order, finding no further action needed.

The High Court of Jharkhand disposed of the writ petitions concerning the attachment order of bank accounts by the Deputy Commissioner (CGST & CX, Ranchi) after the Respondent CGST recalled the attachment order. The court found that with the recall of the attachment order, there was no further action required in the matter, leading to the disposal of the writ petitions as the cause of action no longer existed.

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Issues:
- Order of attachment of bank accounts by Deputy Commissioner (CGST & CX, Ranchi)
- Recall of the attachment order
- Disposal of the writ petitions

Analysis:
The judgment by the High Court of Jharkhand involved the issue of the order of attachment of bank accounts by the Deputy Commissioner (CGST & CX, Ranchi). The learned counsel for the parties pointed out that pursuant to the order dated 2.09.2021, an appropriate order was passed, and an affidavit was filed by the Respondent CGST stating that the attachment order had been recalled. The affidavit specifically mentioned the recall of the attachment order in para 5. It was highlighted that the attachment order was common in connection with both writ petitions, leading to the filing of only one affidavit mentioning the recall of the order of attachment of bank accounts of both petitioners.

Furthermore, the cause of action for filing the writ petitions arose from the attachment order dated 11.01.2021 issued by the Deputy Commissioner (CGST & CX, Ranchi). However, with the subsequent development during the pendency of the writ petitions, where the attachment order itself was recalled concerning the writ petitioners, the court found that nothing remained to be addressed in the present writ petitions. Consequently, the court disposed of the writ petitions, considering that the attachment order had been recalled, and no further action was required in the matter. The judgment provided a resolution to the issue of the attachment order and its subsequent recall, leading to the disposal of the writ petitions before the High Court of Jharkhand.

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