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Orissa HC Directs Petitioners to Approach GST Officer for Frozen Bank Account

Case Law Details

TaxGuru Citation
2025 taxguru.in 6735
Case Name
Pawan Kumar Sundarka & Ors. Vs Branch Manager (Orissa High Court)
Date of Judgement/Order
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Pawan Kumar Sundarka & Ors. Vs Branch Manager (Orissa High Court)

The Orissa High Court has addressed a writ petition filed by Pawan Kumar Sundarka and others regarding a frozen bank account. The petitioners, whose bank account was frozen based on a GST notice, argued that this action has severely hindered their daily business transactions. During the hybrid hearing, the bank’s counsel submitted that the petitioners’ grievance should first be addressed to the State Tax Officer, as the freeze was a result of the GST notice. Accepting this submission, the High Court, without commenting on the merits of the case, directed the petitioners to file a representation with the State Tax Officer-cum-CT & GST Officer, Cuttack-1, within ten working days. The court mandated the tax officer to consider the petitioners’ grievance, provide them with an adequate opportunity for a hearing, and issue a lawful order within two weeks of receiving the representation. This directive effectively disposes of the writ petition, guiding the petitioners toward the appropriate administrative remedy.

FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT

1.  This matter is taken up through hybrid arrangement.

2. In filing this Writ Petition, the Petitioners have sought for a direction from this Court to the Opposite Parties/Bank authorities for defreezing their current Bank account bearing No.19738730000038 which has been frozen based on a GST notice.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,620

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