125 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-5861-2026 (O&M) Date of Decision: 21.07.2026 MANN FIVE PRODUCTIONS PRIVATE LIMITED AND ANOTHER ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Ankit Dhiman, Advocate (through video conferencing) for the petitioners. Ms. Ridhi Bansal, Advocate for the respondents. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The petitioners, in the present writ petition, have challenged the notice in Form GST DRC-13 dated 01.01.2025 issued by respondent No. 2. A prayer has also been made to direct the authorities not to recover any amount from the petitioners. 2. Learned counsel for the revenue has produced before the Court a communication dated 20.07.2026 issued under the signatures of the Assistant Commissioner, as per which Form GST DRC-13 issued on 01.01.2025 has been withdrawn. The communication also contains a recital that the bank account shall be de-freezed. The same is taken on record and marked as ‘X’. The Registry is directed to do the needful. 3. In view of the stand taken by the respondents, we find that no further grievance survives for the petitioners to pursue the instant writ petition. RAHUL JOSHI 2026.07.23 09:32 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-5861-2026 (O&M) 2 4. Accordingly, the instant writ petition is dismissed as having been rendered infructuous. 5. All pending miscellaneous application(s), if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 21, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.23 09:32 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD