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2024 (1) TMI 124 - HC - GSTMaintainability of writ petition - Attachment order - HELD THAT - In the present case, the petitioner is well aware of the fact that the impugned order is going to be passed. However, instead of filing the appeal, he had not taken any steps to challenge the said impugned order till date. Now, he had filed this writ petition only because of the attachment order dated 06.10.2023 passed by the first respondent. This Court is not inclined to entertain this writ petition. However, liberty is granted to the petitioner to file a Statutory appeal before the Appellate Authority within a period of 30 days from today (20.10.2023). This writ petition is disposed of.
Issues involved: Challenge to impugned order, failure to file reply and appear in-person, expiry of time limit for appeal, attachment order, approach to the Court for appropriate orders.
Summary: The writ petition challenged an order dated 27.04.2023 passed by the respondent. The petitioner failed to file a reply and appear before the first respondent despite being aware of the impending order. It was acknowledged that no opportunity was denied by the first respondent. The time limit for filing an appeal had also lapsed. Subsequently, an attachment order issued on 06.10.2023 prompted the petitioner to file the writ petition seeking relief. The Court noted that the petitioner was aware of the impending order but failed to take action until the attachment order was issued. The Court declined to entertain the writ petition but granted the petitioner liberty to file a Statutory appeal before the Appellate Authority within 30 days from the date of the judgment. The Appellate Authority was directed to consider the appeal upon pre-deposit by the petitioner, without enforcing any time limitations. The first respondent was instructed to maintain the status quo regarding the attachment until the expiry of the 30-day period. The writ petition was disposed of with the above directions, and the connected miscellaneous petition was closed.
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