A Bench comprising Justice GB Pattanaik and Justice UC Banerjee, while dismissing the petition, gave liberty to the petitioner BL Wadhera to approach the Calcutta High Court with the case. The petitioner had alleged that because of inaction of the Centre and Chairman of the Central Board of Direct Taxes, the dues were not being recovered from the company even though the "recoverable dues amounted to Rs 1952.65 lakh".