Writ petition during Notice stage would frustrate tax administration

Last updated: 25 November 2022

Court :
Orissa High Court

Brief :
The Hon'ble Orissa High Court, ("the High Court") in Sri MunaPani 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 not satisfied with adjudication he has opportunity to file an appeal to higher authority under GST law.

Citation :
The Hon'ble Orissa High Court, ("the High Court") in Sri MunaPani 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 not satisfied with adjudication he has opportunity to file an appeal to higher authority under GST law.