Prava Ranjan Mishra vs. The Addl. State Tax Officer CT And GST Circle, Bbsr
Held
The Court disposed of the writ petition, allowing the petitioner to pursue their appeal before the appropriate forum. The Court also directed the appellate authority to consider any application for lifting of attachment expeditiously.
Facts
The petitioner filed a writ petition challenging a notice issued under GST law. However, during the hearing, it was revealed that the petitioner had already filed an appeal against the said notice.
Key Issues
Whether the High Court should entertain a writ petition when an alternative remedy of appeal is available and pending. Whether the appellate authority should consider lifting of attachment expeditiously.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 01.12.2023
Order No.
This matter is taken up by hybrid mode.
Heard Mr. S. Mishra, learned counsel appearing for the petitioner and Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue.
The petitioner has filed this writ petition seeking to quash the notice dated 17.05.2023 under Annexure-4. But at the time of hearing, learned counsel for the petitioner submitted that the petitioner has preferred an appeal, which is pending and direction may be given to consider the same within a stipulated time and whatever attachment has been made, that should be lifted.
Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue contended that since the petitioner has already preferred appeal, it is open to him to pursue the matter before the appropriate forum and a
The judgment continues below.
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