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2025 DAILYLAW 16738 (RAJ)

ANIL PETRO LUBE PRIVATE LIMITED v. UNION OF INDIA

CW/6967/2025 · 2025-05-07

Manindra Mohan Shrivastava, Mukesh Rajpurohit

body2025

Judgment text

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[2025:RJ-JP:19218-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 6967/2025 Anil Petro Lube Private Limited, having its Principal place of Business At Dhani Purohitan, Khoda Ganesh Road, Ajmer (Gstin- 08Aahca8363N1Z2) Through Its Director Shri Sunil Jain ----Petitioner Versus 1. Union of India, through Additional Director General of Directorate General of Central Goods and Service Tax Intellegence, Jaipur Zonal Unit, C-62, Sarojini Marg, C- Scheme, Jaipur 2. State of Rajasthan, through Principal Commissioner of State Goods and Service Tax Department, Kar Bhawan, Ambedkar Circle, Jaipur ----Respondents For Petitioner : Mr. Rohan Chatter Advocate on behalf of Mr. Siddharth Ranka Advocate. For Respondent : Mr. Kartikey Sharma Advocate on behalf of Mr. Sandeep Taneja Additional Advocate General. Mr. Naresh Gupta Advocate. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 07/05/2025 1. Learned counsel for the petitioner submits that after filing of the petition, grievance raised by the petitioner in this petition no longer subsists. 2. Learned counsel for the respondents, upon instructions, submits that communication dated 30.04.2025 has been sent to Nodal officer of the Axis Bank with a request that ODCC account linked with PAN of M/s. Anil Petro Lube Private Limited may be released immediately with a caveat that if any underlying FDR is [2025:RJ-JP:19218-DB] (2 of 2) [CW-6967/2025] linked with the aforesaid ODCC accounts, then the said FDR shall be provisionally attached as per Section 83 of the Central Goods and Services Tax Act, 2017 and further if any positive balance/credit balance is lying in the so mentioned ODCC accounts, then the said balance shall not be allowed for debit. 3. Placing on record statements of learned counsel for the parties, this writ petition is, accordingly, disposed off as having rendered infructuous. (MUKESH RAJPUROHIT),J (MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI-GARIMA/46