Since the petitioner has already availed his remedy whereby Loan Account of petitioner has been released, the petition is disposed of as having been rendered infructuous.
The petitioner challenged attachment of his bank accounts under Section 83. This Court on 23.12.20 had directed the respondent -Commissioner, CGST, Rohtak to decide the objections filed by the petitioner within one week. Till that time one Account shall be permitted to be operated by the petitioner subject to maintaining the existing balance as on today. The respondent counsel submitted order dated 05.01.2021 passed by respondent whereby Loan Account has been released and objections raised by the petitioner stand rejected. The court observed that against order dated 05.01.2021, the petitioner has already availed his remedy by filing petition.
Held that:- The Hon’ble High Court disposed the petition as having been rendered infructuous.