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Arupa Nanda Dhal vs. The Addl. State Tax Officer, CT And GST Circle, Keonjhar

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WP(C)/27502/2022HC OrissaGSTCNR ODHC01070410202227 January 2023Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.27502 of 2022 Arupa Nanda Dhal …. Petitioner Mr. B. Panda, Advocate -versus- Additional Sales Tax Officer, CT and GST Circle, Keonjhar and another …. Opposite Parties Mr. Sunil Mishra, ASC for Revenue Department CORAM: THE CHIEF JUSTICE JUSTICE M.S. RAMAN

ORDER 27.01.2023 Order No.

02.

1. Learned counsel for the Petitioner points out that the Petitioner is unable to avail the appellate remedy under the GST Act against the impugned assessment order since its bank accounts stand frozen and there is no other way by which it can make payment of the pre- deposit amount.

2.

Issue notice. Mr. Sunil Mishra, learned Additional Standing Counsel for Revenue Department accepts notice for the Opposite Parties.

3.

Having heard the learned counsel for the parties, the Court directs that limited to the amount required for making the pre- deposit, one of the bank accounts of the Petitioner i.e. its account with State Bank of India (SBI) which stands attached in form of a letter dated 15th July, 2022 addressed to the Bank by the Additional CT and GST Officer, Keonjhar (Annexure-2) shall remain lifted. In other words, the SBI will permit the Petitioner to operate the said

bank account only for the purposes of withdrawing the pre-deposit amount and for nothing else. Once that withdrawal is done, the attachment of the said account will continue and will be subject to the further orders that may be passed by the Appellate Authority in accordance with law.

4.

In explaining the delay in filing the appeal, it will be open to the Petitioner to cite the pendency of the present petition as the reason and that will be considered in accordance with law by the Appellate Authority. The Court clarifies that it has not expressed any view in the matter.

5.

The writ petition is disposed of accordingly. A copy of this order be sent forthwith by the Registry to the Branch Manager, State Bank of India, Andapur, Keonjhar for compliance.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge

M. Panda

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.