Disposed¶4

Purandar Mahanta v. the Chief Comnr, Cgst, Central Excise and Customs, Bbsr

Orissa HC25 Mar 2025WP(C)/3846/2025

Case brief

AI extract

What is this about?

Pre-deposit withdrawal from attached bank account; CGST/Customs appeal; inability to pay pre-deposit stalled appeal; revenue (Asst. Commissioner, Keonjhar Division) assurance of full cooperation upon formal application with exact amount, bank name and branch; right of appeal enabled; appeal to be restored for adjudication; writ petition disposed of; Coram: Arindam Sinha, Acting Chief Justice and M.S. Sahoo, J.; decided 25.03.2025.

What did the court decide?

Petitioner enabled to withdraw the pre-deposit amount from his attached bank account, or otherwise have the pre-deposit made available or appropriated by revenue, for deposit with the first appellate authority, securing his opportunity to exercise the right of appeal; the appeal is thereafter to be restored for adjudication. ¶4

Purandar Mahanta Vs the Chief Comnr, Cgst, Central Excise and Customs, Bbsr — Orissa HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

¶4

Issue for consideration

Whether the petitioner, whose bank account stands attached, should be enabled to withdraw the pre-deposit amount (or have it otherwise made available or appropriated by revenue) so as to deposit it with the first appellate authority and exercise his right of appeal.

¶1

Court's answer

Petitioner will get relief of having opportunity to exercise his right of appeal.

¶3

Ratio / Principle

On petitioner being enabled to withdraw or otherwise the pre-deposit made from his account or appropriated by revenue, the appeal is to be restored for adjudication.

¶3

Key takeaways

The writ petition is disposed of.ratio¶4

Detailed headnote1 paragraphs

High Court of Orissa at Cuttack, W.P. (C) No.3846 of 2025 (Purandar Mahanta v. The Chief Commissioner, CGST, Central Excise and Customs, Bhubaneswar and others), order dated 25.03.2025 (Arindam Sinha, Acting Chief Justice and M.S. Sahoo, J.). The petitioner could not proceed with his appeal for inability to put in the pre-deposit, his bank account standing attached; he sought leave to withdraw the pre-deposit amount to deposit it with the first appellate authority. By earlier order dated 24th February, 2025 the Court had sought revenue's instructions on permitting such withdrawal or a bank-transfer mechanism. Pursuant thereto, revenue handed up instruction dated 12th March, 2025 recording that the Asst. Commissioner, Keonjhar Division (Respondent No.3) had agreed to extend full cooperation for specific withdrawal of the pre-deposit amount, contingent on the exact amount, name of bank and branch being furnished, with assurance of cooperation upon formal application. Holding that the petitioner will get relief of having opportunity to exercise his right of appeal, the Court directed that on the petitioner being enabled to withdraw or otherwise secure the pre-deposit made from his account or appropriated by revenue, the appeal is to be restored for adjudication. Writ petition disposed of.

¶1

IN THE HIGH COURT OF ORISSA AT CUTTACK

¶2

W.P. (C) No.3846 of 2025

¶3

Purandar Mahanta

¶4

…. Petitioner

¶5

Represented By Adv. – Mr. S. S. Padhy, Advocate Mr. G.M. Rath, Advocate

¶6

-versus-

¶7

The Chief Commissioner, CGST, Central Excise and Customs, Bhubaneswar and others

¶8

…. Opposite Parties

¶9

Represented By Adv. – Mr. T.K. Satapathy, Sr. Standing Counsel

¶10

CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA,

¶11

ACTING CHIEF JUSTICE

¶12

AND

¶13

THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER

25.03.2025

Order No.

02.

Mr. Padhy, learned advocate led by Mr. Rath, learned

¶19

advocate appear on behalf of petitioner. Mr. Padhy refers to our order dated 24^th February, 2025. Paragraphs 1 and 2 from the order

¶20

are reproduced below.

¶21

“1. Mr. Padhy, learned advocate appears on behalf of petitioner and submits, his client has not been able to proceed with the appeal on inability to put in the pre-

¶22

Page 1 of 3

¶23

deposit. His client’s bank account stands attached. He seeks relief of being able to withdraw the amount of the requirement of pre-deposit, to thereupon deposit it with the first appellate authority.

¶24

2. Mr. Satapathy, learned advocate, Senior Standing Counsel appears on behalf of revenue. We require him to obtain instructions on petitioner being allowed to withdraw the amount of pre-deposit from his account for purpose of deposit before the first appellant authority or a mechanism that revenue might instruct the Bank whereby the money can be transferred.”

¶25

Mr. Satapathy, learned advocate, Senior Standing Counsel

¶26

appears on behalf of revenue and hands up his instruction dated 12^th March, 2025. Text of the instruction is reproduced below.

¶27

“The Asst. Commissioner, Keonjhar Division (Respondent No.3) has agreed to extend full cooperation to the petitioner when they request the specific withdrawal of the pre-deposit amount. This cooperation is contingent upon the petitioner providing the following details:

¶28

The exact amount to be withdrawn.

¶29

The name of the bank.

¶30

The branch of the bank.

¶31

Page 2 of 3

¶32

The Assistant Commissioner (AC), Keonjhar, has also submitted an assurance that full cooperation will be extended to the petitioner upon formal application.”

¶33

In view of aforesaid, petitioner will get relief of having opportunity to exercise his right of appeal. On petitioner being enabled to withdraw or otherwise the pre-deposit made from his account or appropriated by revenue, the appeal is to be restored for adjudication.

¶34