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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Quick Summary

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

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.

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 W.P (C) No.11358 of 2023 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.

FAQ :

The main issue was whether a writ petition was the correct legal route for the assessee to challenge the attachment of their bank account, given that an alternative appellate remedy was available.

The High Court decided to dismiss the writ petition and directed the assessee to file an appeal under Section 107 of the CGST Act.

The court dismissed the petition because the assessee had an alternative remedy available through the established appellate process under the CGST Act.

The assessee, Twisha Educational Private Limited, must now file an appeal before the appropriate authority under Section 107 of the CGST Act.

The assessee challenged the attachment of their bank accounts by the GST authorities, claiming it was done without any prior notice.

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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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