2023 (5) TMI 1070 - HC - GST

Non-service of SCN - 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 - though the petitioner wanted to release the bank accounts, the same was not taken into consideration - Violation of principles of natural justice (audi alterem partem) - HELD THAT - Mr. 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. 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 - Petition disposed off.

Summary

Issues involved:
The issues involved in the judgment are the quashing of assessment orders, attachment of bank accounts without notice, and the maintainability of the writ petition.

Quashing of assessment orders:
The petitioner filed a writ petition seeking to quash the assessment orders dated 10.02.2022 for the period 2017-18 and 2018-19. The petitioner's counsel contended that the petitioner was not noticed regarding the dues to be paid, and the bank accounts were attached without any notice. The counsel further argued that the petitioner's request to release the bank accounts was not considered, leading to the passing of the impugned order dated 05.04.2023.

Attachment of bank accounts without notice:
The petitioner's counsel highlighted that the bank accounts of the petitioner were attached by the opposite party without issuing any notice. Despite the petitioner's attempt to have the bank accounts released, it was not taken into consideration, resulting in the issuance of the impugned order dated 05.04.2023.

Maintainability of the writ petition:
The Standing Counsel for CT & GST Department argued that the order dated 05.04.2023, which rejected the petitioner's application to revoke the attachment of bank accounts, is appealable under Section 107 of OGST Act. It was contended that instead of approaching the appropriate authority, the petitioner directly filed the writ petition, which is not maintainable before the Court. The Court, considering the appealable nature of the order, declined to entertain the writ petition but granted liberty to the petitioner to pursue its remedy before the appropriate forum.

This judgment addresses the issues of quashing assessment orders, attachment of bank accounts without notice, and the maintainability of the writ petition, emphasizing the importance of following the appropriate appeal process under the relevant statute.