M/S.Rajesh Ranjan Patra,Mayurbhanj vs. Addl.State Tax Officer, CT And GST Assessment Unit, Rairangapur

This matter is taken up through hybrid mode.

Heard learned counsel for the parties.

The petitioner has filed this writ petition seeking direction to the opposite parties to lift the order of attachment issued under Annexure-1. 4. Mr. U.C. Behura, learned counsel appearing for the petitioner contended that the petitioner has already paid the tax, penalty as well as the interest amount. It is further contended that the order impugned is appealable and, therefore, the petitioner wants to avail the remedy before the appropriate forum, but because of attachment order, the petitioner has not been able to operate the account.

Mr. S. Mishra, learned Standing Counsel appearing for the revenue contended that if the petitioner has already paid the tax, penalty as well as interest amount, then there is no question of continuing with the order of attachment, subject to verification by the authority and passing appropriate order in accordance with law.

Having heard learned counsel for the parties and after going through the records, this Court directs that since the petitioner has already paid the tax, penalty as well as interest amount, the authority shall verify the same and thereafter lift the attachment order enabling the petitioner to prefer appeal before the appropriate forum in accordance with law. The entire exercise shall be done within a period of ten days from today.