Clipped from: https://www.taxscan.in/gst-authorities-attach-bank-account-without-issuing-notice-orissa-hc-directs-to-file-appeal-before-appropriate-authority-u-s-107-of-orissa-gst-act/275476/
While entertaining the writ petition, a Division Bench of Justice Dr. B. Sarangi and Justice M.S. Raman of Orissa High Court directed the petitioners to file an appeal before the appropriate authority under Section 107 of the Orissa Goods and Services Tax Act, 2017 (OGST Act).
The section 107 of the Orissa Goods and Services Tax Act states about the appeals to the appellate authority. Any person who feels wronged by a decision or order made by an adjudicating authority under this Act, the State Goods and Services Tax Act, or the Union Territory Goods and Services Tax Act has three months from the date of the decision or order to file an appeal with the appropriate appellate authority.
S. Ray, the counsel appeared on behalf of the petitioner contended that the petitioner was not noticed in connection with the dues to be paid and the bank accounts of the petitioner have been attached by authorities without issuing any notice.
Further contended that though the petitioner wanted to release the bank accounts, the same was not taken into consideration. As a consequence thereof, the impugned order has been passed.
Conversely, the Commercial Taxes & Goods and Services Tax Department contended that the order impugned passed by the respondent-authorities rejecting the application of the petitioner for revoking the order of attachment of the bank accounts is appealable under Section 107 of Orissa Goods and Services Tax Act. Instead of approaching the appropriate authority, the petitioner has filed this writ petition, which is not maintainable before this Court.
The bench considered the submissions of the department and stated that this Court is not inclined to entertain this writ petition. However, liberty is granted to the petitioner to pursue its remedy before the appropriate forum.To Read the full text of the Order CLICK HERE
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Twisha Educational Private Limited vs Addl. CT & GST Officer
CITATION: 2023 TAXSCAN (HC) 784
Counsel for Appellant: Mr. S. Ray
Counsel for Respondent: Mr. S. Mishra
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