Twisha Educational Private Limited, Sambalpur vs. Addl. CT And GST Officer,Sambalpur-I Circle,Sambalpur

Heard Mr. S. Ray, learned Senior Counsel along with Mr. K.K. Sahoo, learned counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel for CT & GST Department.

The petitioner has filed this writ petition seeking to quash the assessment orders dated 10.02.2022 for the period 2017-18 and 2018-19 under Annexures-1, 2 & 2/A as well as the letters dated 15.03.2023 under Annexure-3 series and Annexure-4 & 4/A to the writ petition.

Mr. S. Ray, learned Senior Counsel appearing for the petitioner contended that the petitioner was not noticed in connection with the dues to be paid and the bank accounts of the petitioner have been attached by opposite party no.1 without issuing any notice. It is further contended that though the petitioner wanted to release the bank accounts, the same was not taken into consideration. As a consequence thereof, the impugned order dated

2023 has been passed.

Mr. S. Mishra, learned Standing Counsel for CT & GST Department contended that the order impugned dated 05.04.2023 passed by opposite party no.1 rejecting the application of the petitioner for revoking the order of attachment of the bank accounts is appealable under Section 107 of OGST Act. Instead of approaching the appropriate authority, the petitioner has filed this writ petition, which is not maintainable before this Court.

In view of the above, since the order impugned dated 05.04.2023 passed by opposite party no.1 is appealable, this Court is not inclined to entertain this writ petition. However, liberty is granted to the petit ioner to pursue its remedy before the appropriate forum.

Accordingly, the writ petition stands disposed of granting liberty as aforesaid.