Hemurus Therapeutics Limited, v. The Assistant Commissioner Of Central Tax,

THE HON'BLE SRI JUSTI CE SANJAY KUMAR AND THE HON'BLE SRI JUSTI CE T.AMARNATH GOUD WRI T PETI TI ON NO.8957 OF 2018

O R D E R

(Per Hon'ble Sri Justice Sanjay Kumar) The prayer of the petitioner in this case reads as under: 'It is humbly prayed that this Hon'ble Court may be pleased to issue an appropriate Writ, Direction or Order more in the nature of Writ of Mandamus setting aside Notice vide C.No.V/04/06/2018-ARREARS dated 07.03.2018 issued by Respondent No.1 to the Respondent No.5 as illegal, arbitrary, without jurisdiction, contrary to the provisions of violative of fundamental rights under Article 14 and 19(1)(g) and contrary to the Circular vide 984/8/2014-CX dated 16.09.2014 issued by the Respondent No.4.'

We are informed by Sri B.Narasimha Sarma, learned counsel, that the Assistant Commissioner of Customs and Central Tax, Medchal Division, Medchal Commissionerate, addressed letter dated 04.04.2018 to the Branch Manager of Indian Overseas Bank, Large Corporate Branch, Hyderabad, the fifth respondent, informing him that in view of the directions given by the Commissioner, Central Tax, Central Excise and Service Tax, Medchal Commissionerate, Hyderabad, the Garnishee notice issued vide letter dated 07.03.2018 is withdrawn. He further stated that the facility of operating the account by the assessee may be extended. In the light of the aforestated development, challenge to the Garnishee notice dated 07.03.2018 in this writ petition is rendered purely academic and does not warrant consideration on merits.

The writ petition is accordingly closed leaving all issues open. Pending miscellaneous petitions, if any, shall also stand closed in the light of this final order. No order as to costs.

_______________ SANJAY KUMAR, J __________________ T.AMARNATH GOUD, J 1st AUGUST, 2018 Svv