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

Last updated: 25 May 2023

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The Orissa High Court has ruled that a company challenging the attachment of its bank account without prior notice must first pursue its appeal through the formal process. The court dismissed the company's writ petition, stating that an alternative remedy is available under Section 107 of the CGST Act. The assessee has been directed to file an appeal with the appropriate authority.

Court :
Orissa High Court

Brief :
The Hon'ble Orissa High Court inthe case of Twisha Educational Private Limited v. Addl. CT & GST Officer [W.P (C) No.11358 of 2023 dated May 01, 2023] 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.

Citation :
W.P (C) No.11358 of 2023 dated May 01, 2023

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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