Dismissed¶24

M/S Manoj Distributor v. the Chief Commissioner Ct and GST

Orissa HC1 Jul 2025WP(C)/12722/2025

Case brief

AI extract

What is this about?

GST; CT & GST Odisha; order of attachment; withdrawal of attachment; letter No.4643/C.T. and G.S.T. dated 19.05.2025; Sub-section 7 of Section 107 GST Act; order of assessment; statutory appeal pending before Appellate Authority; pre-deposit complied; recovery proceedings halted; writ petition dismissed as infructuous; no prejudice to statutory appeal; M/s.Manoj Distributor, Balasore; W.P.(C) No.12722 of 2025; High Court of Orissa at Cuttack; Harish Tandon, Chief Justice; Murahari Sri Raman (M.S. Raman), Judge; order dated 01.07.2025.

What did the court decide?

No substantive relief; writ petition dismissed as infructuous, expressly without prejudice to the pending statutory appeal before the Appellate Authority. ¶24

M/S Manoj Distributor Vs the Chief Commissioner Ct and GST — GST and Indirect Tax | Orissa HC (2025)

What the court decided

AI extract

Outcome

No substantive relief; writ petition dismissed as infructuous, expressly without prejudice to the pending statutory appeal before the Appellate Authority.

¶24

Issue for consideration

Whether the writ petition assailing the order of attachment, the order of assessment and the consequential recovery steps should remain pending when the assessment order is already under challenge before the Appellate Authority and the attachment order has been withdrawn.

¶18

Court's answer

With the condition of pre-deposit for maintaining the statutory appeal already complied with, the question of initiation of recovery proceedings is brought to a halt.

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Ratio / Principle

Since the order of attachment has been withdrawn and the original order of assessment is the subject-matter of challenge in the statutory appeal, justice would not be sub-served by keeping the writ petition pending.

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Key takeaways

Dismissal of the writ petition shall not cause any prejudice to the petitioner in the appeal filed before the statutory appellate authority.ratio¶24

Detailed headnote1 paragraphs

Indirect taxes / GST – writ petition assailing order of attachment and order of assessment with consequential recovery steps – assessment order already assailed before the Appellate Authority upon fulfilment of statutory conditions including pre-deposit; appeal pending – pre-deposit complied, hence initiation of recovery proceedings set at halt – Original Authority withdrew the attachment order vide letter No.4643/C.T. and G.S.T. dated 19.05.2025 in view of Sub-section 7 of Section 107 of the GST Act – Bench held that justice would not be sub-served by keeping the writ petition pending once the attachment stood withdrawn and the assessment was the subject-matter of the statutory appeal – writ petition dismissed as infructuous, with an express direction that the dismissal shall not prejudice the petitioner in the pending statutory appeal. (High Court of Orissa at Cuttack, W.P.(C) No.12722 of 2025, order dated 01.07.2025; Harish Tandon, Chief Justice and Murahari Sri Raman, Judge.)

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IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.12722 of 2025

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M/s.Manoj Distributor, Balasore

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…. Petitioner

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Ms.Kananbala Roy Choudhury, Advocate

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-versus-

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The Chief Commissioner, CT & GST, Odisha, Cuttack & others

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…. Opposite Parties

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Mr.Sunil Mishra, Standing Counsel

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(for C.T. and GST)

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CORAM:

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HON’BLE THE CHIEF JUSTICE

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AND

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HON’BLE MR.JUSTICE MURAHARI SRI RAMAN ORDER 01.07.2025

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Order No.

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02.

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This matter is taken up through hybrid mode.

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2. The instant writ petition has been filed assailing the order

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of attachment as well as the order of assessment and the consequential steps for recovery thereof.

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3. The order of assessment passed by the Original Authority has already been assailed before the Appellate Authority upon fulfilling all the statutory conditions required in this regard, which is still pending.

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4. Since the condition of pre-deposit in order to maintain the appeal has already been complied with, the further question of initiation of recovery proceeding is set at halt. However, the order of attachment was issued without taking into account that the appeal has already been filed before the competent authority upon fulfilling all the necessary statutory conditions imposed in this regard and after noticing the fact, the Original Authority has

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Page 1 of 2

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issued a letter No.4643/C.T. and G.S.T. dated 19.05.2025 withdrawing the order of attachment in view of Sub-section 7 of Section 107 of the GST Act.

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4. 1 Since the order of attachment has already been withdrawn and the original order of assessment is the subjectmatter of challenge in the statutory appeal, we thus feel that justice would not be sub-served to keep the instant writ petition pending.

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5. Accordingly, the writ petition is dismissed as infructuous. However, dismissal of the writ petition shall not cause any prejudice to the petitioner in the appeal filed before the statutory appellate authority.

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(Harish Tandon) Chief Justice

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(M.S. Raman) Judge

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Bichi

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Signature Not Verified

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Digitally Signed Signed by: BICHITRANANDA SAHOO Designation: Secretary Reason: Authentication Location: Orissa High Court Date: 01-Jul-2025 20:02:47

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M/S Manoj Distributor v. the Chief Commissioner Ct and GST

Case brief

What is this about?

What did the court decide?

M/S Manoj Distributor v. the Chief Commissioner Ct and GST

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

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