2020 (12) TMI 482

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..... ppealing against the orders of assessment. Further more, it is also directed that the bank concerned shall forthwith release into the accounts of the statutory authority concerned, 10% of the disputed sums of tax. Further more, it is also directed that the writ petitioner shall deposit the entire quantum of admitted liabilities towards tax, before the statutory authority concerned, in contemporane .....

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..... akur, Sr. Penal Counsel, for respondent No.2. ORDER Sureshwar Thakur, J (oral) The order(s) of assessment made by the assessing authority, and, appertaining to GST levies, stand respectively embodied in Annexure(s) P-6 and P-7. However, the afore orders of assessment of GST, are, assailed through the instant petition. 2. After hearing the learned counsel for the contesting litigan .....

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..... reof, is, comprised in palpable breaches being made by the assessing authority, vis-a-vis, the statutory provisions appertaining to the levy of GST, upon the petitioner firm, (b) whereupon alone the availability, of, the afore statutory remedy becomes both inefficacious, as well as, is not a befitting remedy. Consequently, the instant petition is not maintainable before this Court. 4. However, .....

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..... of the writ petitioner firm rather stand frozen. He further submits that thereupon, he would be de-facilitated to maintain a duly constituted appeal, before the statutory authority concerned. For undoing the afore obstacle, the learned Sr. Additional Advocate General, states on instructions meted to him, that the respondents concerned, do not hold any objection, if the bank concerned, is directed .....

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..... e statutory appeal. 6. Be that as it may, it is open for the writ petitioner, to, agitate before the statutory authority concerned, the validity of the order, if any, made orally or in writing, to the Bank concerned, and, wherethrough the bank(s) account of the writ petitioner stand(s) frozen, for therethroughs hence ensuring realizations of sums of tax determined against it, under the afore An .....

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