Writ petition during Notice stage would frustrate tax administration

Sri Muna Pani Vs State of Odisha (Orissa High Court)

The Hon’ble Orissa High Court, (“the High Court”) in Sri Muna Pani v. State of Odisha (W.P.(C) No. 20996 of 2022) held that entertaining Writ Petition at the stage of notice would interrupt adjudication process and frustrate tax administration. Assessee has ample opportunity to agitate issues before assessing officer. Moreover, the Goods and Services Tax (“GST”) law provides sufficient safeguards to the assessee in case assessee is

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