Prasanna Kumar Pradhan vs. CT And GST Officer Keonjhar

Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, impugned is letter dated 12th January, 2022 issued by the authority to opposite party no.3 (Bank) on subject of attachment. The attachment was made allegedly in respect of tax demand dated 20th February, 2020 followed by Order No. 06. recovery notice also of said date in respect of tax period 2018-

No notice of the demand supposedly on basis of prior issuance of show cause notice and adjudication order were received by his client.

Drawing attention to order dated 14th March, 2022 made by coordinate Bench and subsequent orders he submits, revenue was to file counter on peremptory adjournment earlier obtained. No counter has been filed. Impugned attachment letter be set aside.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and submits, he has instructions. On query made, he is unable to produce the show cause notice, adjudication and demand orders in respect of impugned attachment notice. However, he wants to hand up other documents on explanation that they constitute the show cause notice, order-in-original and demand, pursuant to which the attachment notice was issued. Mr. Panigrahy, learned advocate appears on behalf of opposite party no.3 (Bank).

We reproduce below paragraph-4 from our order dated 2nd January, 2025. “4. Adjournment and extension of time thereby to file counter is peremptory, on it being made clear that on adjourned date or thereafter the petition will be taken up for hearing and disposal irrespective of counter filed.”

Revenue has not been able to demonstrate petitioner was duly served show cause notice and thereafter on his omission, order made and demand notice issued. In the circumstances, impugned attachment order is set aside and quashed. This will not prevent revenue from acting in accordance with law in respect of the tax period.

The writ petition is disposed of.