Case Law Details
Twisha Educational Private Limited Vs Addl. CT & GST Officer (Orissa High Court)
No relief granted against Attachment Order by High Court on ground of alternate appellate remedy available
The Hon’ble Orissa High Court in the case of Twisha Educational Private Limited v. Addl. CT & GST Officer [W.P (C) No.11358 of 2023 dated May 01, 2023] directed the assessee to file an appeal before the appropriate authority under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), as assessee claims that the GST authorities attached their bank account without issuing any prior notice. The Court has advised the assessee to pursue their remedy through the established appellate process rather than seeking relief through a writ petition.
Facts:
This Petition has been filed against the assessment order dated February 10, 2022 for the period 2017-18 and 2018-19 attaching the Bank accounts of Twisha Educational Pvt Ltd. (“the Petitioner”) by Addl. CT & GST Officer (“the Respondent”) without any prior notice, which is being challenged.
Issue:
Whether the Writ Petition is maintainable before the High Court, considering the availability of the appellate remedy under Section 107 of the CGST Act?
Held:
The Hon’ble Orissa High Court in W.P (C) No.11358 of 2023 held as under:
- Directed the Petitioner to file an appeal before the appropriate authority under Section 107 of the CGST Act and advised the Petitioner to pursue their remedy through the established appellate process rather than seeking relief through a writ petition.
- Further, the Court dismissed the writ petition on the basis that the petitioner has an alternative remedy available through the appellate process.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up through hybrid mode.
2. Heard Mr. S. Ray, learned Senior Counsel along with Mr. K.K. Sahoo, learned counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel for CT & GST Department.
3. The petitioner has filed this writ petition seeking to quash the assessment orders dated 10.02.2022 for the period 2017-18 and 2018-19 under Annexures-1, 2 & 2/A as well as the letters dated 15.03.2023 under Annexure-3 series and Annexure-4 & 4/A to the writ petition.
4. S. Ray, learned Senior Counsel appearing for the petitioner contended that the petitioner was not noticed in connection with the dues to be paid and the bank accounts of the petitioner have been attached by opposite party no.1 without issuing any notice. It is further contended that though the petitioner wanted to release the bank accounts, the same was not taken into consideration. As a consequence thereof, the impugned order dated 05.04.2023 has been passed.
5. S. Mishra, learned Standing Counsel for CT & GST Department contended that the order impugned dated 05.04.2023 passed by opposite party no.1 rejecting the application of the petitioner for revoking the order of attachment of the bank accounts is appealable under Section 107 of OGST Act. Instead of approaching the appropriate authority, the petitioner has filed this writ petition, which is not maintainable before this Court.
6. In view of the above, since the order impugned dated 05.04.2023 passed by opposite party no.1 is appealable, this Court is not inclined to entertain this writ petition. However, liberty is granted to the petitioner to pursue its remedy before the appropriate forum.
7. Accordingly, the writ petition stands disposed of granting liberty as aforesaid.
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