Disposed

Arupa Nanda Dhal v. the Addl. State Tax Officer, Ct and GST Circle, Keonjhar

Orissa HC27 Jan 2023WP(C)/27502/2022

Case brief

AI extract

What is this about?

Petitioner in writ petition regarding inability to avail GST appellate remedy due to frozen bank accounts due to predeposit requirement. Court directed lifting of attachment on specific account to withdraw predeposit amount only.

What did the court decide?

Attached bank account of petitioner with SBI lifted to permit withdrawal of predeposit amount only; attachment continues thereafter subject to Appellate Authority orders.

Arupa Nanda Dhal Vs the Addl. State Tax Officer, Ct… — Writ and Judicial Review | Orissa HC (2023)

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IN THE HIGH COURT OF ORISSA AT CUTTACK

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W.P.(C) No.27502 of 2022

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Arupa Nanda Dhal

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…. Petitioner

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Mr. B. Panda, Advocate

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-versus-

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…. Additional Sales Tax Officer, CT and Opposite Parties GST Circle, Keonjhar and another

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Mr. Sunil Mishra, ASC for Revenue Department

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CORAM:

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THE CHIEF JUSTICE JUSTICE M.S. RAMAN

ORDER 27.01.2023

Order No.

Learned counsel for the Petitioner points out that the Petitioner is unable to avail the appellate remedy under the GST Act against the impugned assessment order since its bank accounts stand frozen and there is no other way by which it can make payment of the predeposit amount.

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Issue notice. Mr. Sunil Mishra, learned Additional Standing Counsel for Revenue Department accepts notice for the Opposite Parties.

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Having heard the learned counsel for the parties, the Court directs that limited to the amount required for making the predeposit, one of the bank accounts of the Petitioner i.e. its account with State Bank of India (SBI) which stands attached in form of a letter dated 15^th July, 2022 addressed to the Bank by the Additional CT and GST Officer, Keonjhar (Annexure-2) shall remain lifted. In other words, the SBI will permit the Petitioner to operate the said

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bank account only for the purposes of withdrawing the pre-deposit amount and for nothing else. Once that withdrawal is done, the attachment of the said account will continue and will be subject to the further orders that may be passed by the Appellate Authority in accordance with law.

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In explaining the delay in filing the appeal, it will be open to the Petitioner to cite the pendency of the present petition as the reason and that will be considered in accordance with law by the Appellate Authority. The Court clarifies that it has not expressed any view in the matter.

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The writ petition is disposed of accordingly. A copy of this order

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be sent forthwith by the Registry to the Branch Manager, State

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Bank of India, Andapur, Keonjhar for compliance.

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(Dr. S. Muralidhar)
Chief Justice
(M.S. Raman)
Judge

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M. Panda

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Arupa Nanda Dhal v. the Addl. State Tax Officer, Ct and GST Circle, Keonjhar

Case brief

What is this about?

What did the court decide?

Arupa Nanda Dhal v. the Addl. State Tax Officer, Ct and GST Circle, Keonjhar

Case brief

What is this about?

What did the court decide?

What the court decided

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