M/S Marjina Bibi v. the State of Assam and 3 Ors.
Case brief
What is this about?
The Gauhati High Court dismissed a writ petition under Article 226, holding that an adequate statutory remedy exists under Section 107 of the CGST/AGST Act. While not entertaining the petition, the court directed the Appellate Authority to permit the appeal without pre-deposit if funds are trapped in a frozen government-attached bank account equal to the required deposit.
What did the court decide?
Petition dismissed; Appellate Authority to permit appeal without pre-deposit if frozen account holds equivalent funds.
What the court decided
Page No.# 1/9
GAHC010203392024
2024:GAU-AS:11625
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
WP(C)/5538/2024
M/S MARJINA BIBI A PROPRIETORSHIP FIRM HAVING ITS OFFICE AT NORTH TOKREECHARA DHUBRI
ASSAM AND IS REPRESENTED BY ITS PROPRIETOR MARJINA BIBI
THE PETITIONER NO. 2.
2: MARJINA BIBI W/O SAHIDUL ISLAM MONDAL R/O VILL- NORTH TOKRERCHARA PT.I PO. GOLAKGANJ
DIST. DHUBRI ASSAM PIN-783334 ASSAM VERSUS
THE STATE OF ASSAM AND 3 ORS. THROUGH THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM MINISTRY OF FINANCE AND TAXATION KAR BHAWAN GANESHGURI GUWAHATI ASSAM
2:THE PRINCIPAL COMMISSIONER OF STATE TAXES GS ROAD DISPUR GUWAHATI-06
Issues for consideration
3 issues framed by the court
Whether the High Court should entertain a writ petition in a GST matter where an adequate statutory remedy under Section 107 is available.
Whether the freezing of the petitioner's bank account by the adjudicating authority bars the statutory requirement of pre-deposit for filing an appeal.
Whether the petitioner can file an appeal without pre-deposit if the frozen account holds an equivalent amount.
Parties & counsel
- petitioner
M/s Marjana Bibi A Proprietorship Firm Having Its Office at North Tokreechara Dhubri
- respondent
State of Assam
Coram
Manish Choudhury
Case details
As recorded by the court registry
- Court
- Gauhati HC
- Decided on
- · November
- Registered
- Case no.
- WP(C)/5538/2024
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