No relief granted against Attachment Order by High Court on ground of alternate appellate remedy available

[CA Bimal Jain]

The Hon’ble Orissa High Court in the case of TWISHA EDUCATIONAL PRIVATE LIMITED, SAMBALPUR VERSUS ADDL. CT & GST OFFICER, SAMBALPUR-1 CIRCLE, SAMBALPUR AND OTHERS - 2023 (5) TMI 1070 - ORISSA HIGH COURT 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 TWISHA EDUCATIONAL PRIVATE LIMITED, SAMBALPUR VERSUS ADDL. CT & GST OFFICER, SAMBALPUR-1 CIRCLE, SAMBALPUR AND OTHERS - 2023 (5) TMI 1070 - ORISSA HIGH COURT 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.

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