1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

“(a) quash and set aside the impugned orders dated 18.09.19 and 21.09.19 provisionally attaching the bank account, stock and plot in question as well as the impugned notice dated 21.09.19 annexed at Annexure “A”, Annexure “B” and Annexure “C”.

(b) direct the respondents not to take nay coercive action against the petitioner including any coercive action in terms of section 69 of the CGST Act as well as section 69 of the GGST Act.

(c) Pending the admission, hearing and final disposal of this petition, stay the implementation and operation of the impugned orders dated 18.09.19 and 21.09.19 provisionally attaching the bank account, stock and the plot in question as well as the impugned notice dated 21.09.19 annexed at Annexure “A”, Annexure “B” and Annexure “C”.

(d) Pending the admission, hearing and final disposal of this petition, direct the respondent No.2 to lift the attachment over the bank account in question, permit the petitioner to operate such bank account also lift the attachment on stock and the plot in question.

(e) Pending the admission, hearing and final disposal of this petition, direct the respondents not to take any coercive action against the petitioner including any coercive action in terms of section 69 of the CGST Act as well as section 69 of the GGST Act.

(f) Any other and further relief deemed just and proper be granted in the interest of justice.

(g) To provide for the cost of this petition.”

2 We take notice of the order passed by a Coordinate Bench of this Court dated 10th October 2019 in the present matter. The order reads thus:

“1. Mr. Tushar Hemani, Senior Advocate, learned counsel with Ms. Vaibhavi Parikh and Mr. Parimalsinh B. Parmar, learned advocates for the petitioner invited the attention of the court to the impugned order of provisional attachment of property under section 83 of the State Goods and Services Tax/Central Goods and Services Tax Act, 2017 to point out that the same do not refer to the proceedings which have been launched against the petitioner.

2. Referring to the provisions of section 83 of the CGST Act, it was pointed out that the same can be invoked during the pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the said Act, however, in the present case, the impugned order of provisional attachment is totally silent as regards the section under which the proceedings have been launched. It was submitted that, therefore, the attachment of the bank account of the petitioner by the respondent is without any authority of law.

3. Reference was made to the impugned notice for attachment and sale of immovable/movable goods/shares under section 79 of the CGST Act, issued by the respondent whereby, goods worth ₹ 85,73,002/as well as the Shed of the petitioner have been attached, to submit that section 79 of the CGST Act, relates to recovery of tax which can be made provided there is only assessed liability. It was submitted that, without any assessed liability, the respondent has resorted to attachment of the goods of the petitioner under section 79 of the CGST Act, which is also without authority of law.

4. Having regard to the submissions advanced by the learned counsel for the petitioner, issue Notice, returnable on 16th October 2019. By way of adinterim relief, the respondent No. 2 is directed to forthwith release the provisional attachment of the bank account of the petitioner bearing No. 917020059572117 maintained with the Axis Bank Limited, Kalol.

4.1 Direct service is permitted today.”

3 We have heard Mr. Tushar Hemani, the learned Senior Counsel assisted by Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant and Mr. Trupesh Kathiriya, the learned A.G.P. appearing for the respondents.

4 It appears that the writ applicant came before this Court with the present writ application with two fold challenge. First, with respect to an order of attachment of the immovable property under Section 83 of the Act, and secondly, an order of provisional attachment of the bank account under Section 83 of the Act. So far as the bank account is concerned, the same was ordered to be defreezed or released by way of the ad-interim order passed by a Coordinate Bench of this Court referred to above.

5 We are now left with the order of provisional attachment so far as the immovable property is concerned. We need not adjudicate this writ application on merits in the wake of two developments: First, the impugned order of provisional attachment of the immovable property has outlived its statutory life, and secondly, it is brought to our notice that the final assessment proceedings have also been concluded.

6 In view of the aforesaid, we need not adjudicate this writ application any further and dispose of the same accordingly. Notice stands discharged.