TAMILNAD MERCANTILE BANK . vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/438/2022HC KeralaKLHC01001208202207 February 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Kerala held that the writ petition had become infructuous. This decision was based on the submission made by the learned counsel for the petitioner, Tamilnad Mercantile Bank. The counsel stated that subsequent to an order dated January 13, 2022, the respondents, including the Assistant Commissioner of Income Tax and the Sub-Registrars, had lifted the attachment that was endorsed in the certificate. As a result of the attachment being lifted, the court found that there was nothing further that survived for adjudication in the writ petition. The court's reasoning was that the grievance of the petitioner, which was presumably related to the attachment, had been resolved by the action of the respondents. Therefore, the writ petition was closed without delving into the merits of any underlying tax dispute or procedural irregularity that might have led to the attachment in the first place. No specific ratio decidendi for future cases was established, as the matter was disposed of on procedural grounds.

What were the facts?

The petitioner, Tamilnad Mercantile Bank, Ernakulam Branch, represented by its Branch Manager, filed a writ petition before the High Court of Kerala. The petition was against the Assistant Commissioner of Income Tax and several Sub-Registrars. The core of the matter involved an attachment endorsed in a certificate. The Bank's counsel submitted that pursuant to an order dated January 13, 2022, respondents 1 to 4 (the Assistant Commissioner of Income Tax and the Sub-Registrars) have lifted the attachment. Consequently, the petitioner argued that nothing further survives in the writ petition.

What were the issues?

1. Whether the writ petition has become infructuous in light of the lifting of the attachment by the respondents. (Question of fact and procedure) Assessee's Contention: The petitioner, Tamilnad Mercantile Bank, argued that following an order dated January 13, 2022, the Assistant Commissioner of Income Tax and the Sub-Registrars (respondents 1 to 4) have removed the attachment that was previously endorsed on a certificate. Therefore, the purpose of the writ petition has been fulfilled, and no further action is required from the court. Revenue's Contention: The judgment does not record any specific contentions from the revenue (Assistant Commissioner of Income Tax) or the other respondents regarding the issues raised by the petitioner. The submission from the petitioner's counsel appears to have been accepted without contest.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 7TH DAY OF FEBRUARY 2022 / 18TH MAGHA, 1943 WP(C) NO. 438 OF 2022 PETITIONER: TAMILNAD MERCANTILE BANK . ERNAKULAM BRANCH, REPRESENTED BY ITS BRANCH MANAGER, PRINCIPAL OFFICER AND POWER OF ATTORNEY HOLDER R.S RAJAMANIKANDAN, AGED 44 YEARS, S/O. R. SUTHANTHIRAKUMAR , D. NO 64/3334 A, CHITTOOR ROAD, KACHERIPADY, ERNAKULAM KOCHI 682 018 BY ADV V.V.SURENDRAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(2), C.R BUILDING, I.S PRESS ROAD, KOCHI 682 018 2 THE SUB REGISTRAR, OFFICE OF THE SUB REGISTRAR, ERNAKULAM 682 011 3 THE SUB REGISTRAR OFFICE OF THE SUB REGISTRAR, THRIKKAKARA, ERNAKULAM 682 028 4 *THE SUB REGISTRAR OFFICE OF THE SUB REGISTRAR, ERATTUPETTA, ERNAKULAM 682 011 * ADDRESS OF R4 IS CORRECTED AS 'THE SUB REGISTRAR, OFFICE OF THE SUB REGISTRAR, ERATTUPETTA, KOTTAYAM-686121' AS PER VIDE SEPERATE ORDER DATED 13.01.2022 IN IA 01/2022 IN WP(C) 438/2022 5 V.P RASHEED, M/S. E- ORIENTAL TIMBERS, KAVYA MAHAL, OPP CHAITHANYA MARBLES, N.H BYEPASS, EDAPPALLY 682 024 BY ADV CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT(CG-359) OTHER PRESENT: SMT.JASMIN.M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 438 OF 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 438 of 2022 ---------------------------------------- Dated this the 7th day of February, 2022 JUDGMENT The learned counsel for the petitioner submits that, pursuant to the order dated 13/1/2022, respondents 1 to 4 have lifted the attachment endorsed in the certificate and therefore, nothing further survives in this writ petition. In view of the above submission, this writ petition has become infructuous. Accordingly, the writ petition is closed. Sd/- BECHU KURIAN THOMAS JUDGE AJM

WP(C) NO. 438 OF 2022 -:3:- APPENDIX OF WP(C) 438/2022 PETITIONER’S EXHIBITS :

Exhibit P1 A TRUE COPY OF THE JUDGMENT IN FILED W.P(C0 NO. 13530 OF 2017 BEFORE THIS HONOURABLE COURT DATED 12-2-2019. Exhibit P2 A TRUE COPY OF THE ENCUMBRANCE CERTIFICATE NO. 6033/2020 DATED 13-07- 2020 ISSUED BY THE TRIPUNITHURA SUB REGISTRAR. Exhibit P3 A TRUE COPY OF THE ENCUMBRANCE CERTIFICATE NO. 21781/2021 DATED 13-12- 2021 FROM THE 2ND RESPONDENT. Exhibit P4 A TRUE COPY OF THE REQUEST TO THE 2ND RESPONDENT DATED 20-12-2021. RESPONDENT’S EXHIBITS : NIL

AJM //TRUE COPY// PA TO JUDGE

Recent GST High Court judgments

Search GST case law →