Facts of the Case
The petitioners, M/s. Kodai Automobiles Limited
and another, approached the Madras High Court seeking a writ of mandamus
directing Axis Bank Limited to release the original property documents
relating to their property situated at Palayamkottai, Tirunelveli, without
insisting upon production of a revocation letter from the office of the Deputy
Commissioner of CGST, as stipulated in the One Time Settlement (OTS)
proceedings dated 28.09.2022.
Alternatively, the petitioners sought extension of
time for payment of the second instalment under the OTS settlement entered into
with the bank.
During the pendency of the writ petition, the
petitioners informed the Court that they had approached the bank for
settlement, the bank had accepted the One Time Settlement proposal, and
consequently the grievance raised in the writ petition no longer survived.
Issues Involved
- Whether the High Court should direct the bank to release the
original property documents without insisting upon a revocation letter
from the CGST authorities.
- Whether the Court should extend the time for payment of the second
instalment under the One Time Settlement.
- Whether the writ petition survives after acceptance of the One Time
Settlement by the bank.
Petitioners' Arguments
- The petitioners contended that the bank should release the original
title documents without insisting upon a revocation letter from the CGST
authorities.
- In the alternative, they requested extension of time for payment of
the second instalment under the One Time Settlement.
- During the hearing, the petitioners submitted that after filing the
writ petition, they had approached the bank, which accepted their One Time
Settlement proposal. Therefore, the dispute had been resolved and the writ
petition had become infructuous.
Respondents' Arguments
- No appearance was recorded on behalf of the respondents at the time
of disposal of the writ petition.
Court Order / Findings
The Madras High Court recorded the submission made
by the petitioners that the One Time Settlement had already been accepted by
the bank after institution of the writ petition.
Since the grievance raised in the writ petition no
longer survived due to the settlement between the parties, the Court held that
the writ petition had become infructuous.
Accordingly:
- The writ petition was dismissed as infructuous.
- No costs were awarded.
- The connected miscellaneous petition was also closed.
Important Clarification
- Where parties resolve their dispute through a valid One Time
Settlement (OTS) during the pendency of proceedings, the High Court
may dismiss the writ petition as infructuous, as no live cause of
action survives.
- The judgment does not decide the legal validity of the
bank's insistence upon production of a revocation letter from the GST
authorities, since the controversy stood resolved through settlement.
- The decision reiterates that constitutional writ jurisdiction is
ordinarily not exercised where the dispute has already been settled
between the parties.
Sections /
Provisions Involved
- Article 226 of the Constitution of India
- Principles relating to Writ of Mandamus
- One Time Settlement (OTS) Guidelines (Contractual Settlement
between Borrower and Bank)
Link to download the order -
https://www.mytaxexpert.co.in/uploads/1782981286_132compressed.pdf
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