Manoj Distributor Vs Chief Commissioner (Orissa High Court)
Orissa High Court has dismissed a writ petition filed by Manoj Distributor challenging a GST attachment order and assessment, declaring it “infructuous.” The court’s decision followed the withdrawal of the attachment order by the Original Authority.
Manoj Distributor had approached the High Court after an assessment order led to an attachment, despite an appeal against the assessment being filed before the Appellate Authority with the required pre-deposit.
The Original Authority later issued a letter on May 19, 2025, withdrawing the attachment. This withdrawal was made under Sub-section (7) of Section 107 of the GST Act, which mandates a stay on recovery proceedings once an appeal is admitted with the stipulated pre-deposit.
Given that the attachment order, the primary grievance in the writ petition, had been resolved, and the assessment itself remains under challenge in the statutory appeal, the High Court determined that the writ petition no longer served a purpose. The court clarified that the dismissal would not prejudice the petitioner’s ongoing appeal.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up through hybrid mode.
2. The instant writ petition has been filed assailing the order of attachment as well as the order of assessment and the consequential steps for recovery thereof.
