ATC Telecom Infrastructure Pvt. Ltd. Vs State of Odisha and others (Orissa High Court)
In the case of ATC Telecom Infrastructure Pvt. Ltd. Vs State of Odisha and others, the Orissa High Court granted interim relief to the petitioner due to the absence of a constituted Appellate Tribunal. The petitioner, who had deposited 10% of the GST demand, cited the precedent set by a previous case M/s. Maa Tanini Traders v. State of Odisha (W.P.(C) No. 42015 of 2023) where similar relief was granted in the absence of a functional Tribunal. The petitioner’s request was for interim relief until the Tribunal was constituted, allowing them to pursue a statutory appeal.
The court, in this instance, agreed with the earlier judgment, setting aside the garnishee order that had frozen the petitioner’s amount. The petitioner was instructed to obtain a certified copy of the order and present it to the bank for the release of the frozen funds. The court also clarified that the petitioner’s right to appeal would not be forfeited, and they could pursue the statutory appeal once the Tribunal was in place. This judgment underscores the importance of procedural fairness and the right of litigants to access a functional appeal mechanism.
