Archana Mishra Vs Superintendent Office (Chhattisgarh High Court)
Chhattisgarh High Court has directed the Goods and Services Tax (GST) Department to unfreeze the bank account of Archana Mishra, a small entrepreneur. Mishra had petitioned the court seeking the release of Rs. 6,72,000, which was frozen by tax authorities.
Mishra challenged two ex-parte orders dated August 31, 2023, and December 25, 2023, issued by the Assistant Commissioner and Superintendent of Central GST & Central Excise, respectively, for the financial year 2017-18. She sought to quash the demand for tax, interest, and penalties arising from these orders.
During the proceedings, the petitioner’s representative requested the court to dispose of the petition while reserving the liberty to file an appeal. The High Court, acknowledging this, disposed of the petition, granting Archana Mishra 30 days to file an appeal against the impugned orders. The court clarified that the appellate authority should not reject the appeal on grounds of limitation if filed within the stipulated period, and should decide the matter on its merits.
The court’s decision provides relief to Mishra, who stated she is suffering from serious diseases and urgently requires the frozen funds. While the court did not directly rule on the merits of the tax demand, it ensured Mishra has the opportunity to pursue her case through the established appeal process. No specific judicial precedents were cited in this order.
