Chanakya Academy For Education And Training Private Limited vs. Commissioner Central Goods And Service Tax And Another

Held

The Court noted that the Petitioner has filed an appeal against the assessment order confirming the demand, as provided under the statute. In light of this, the Court disposed of the writ petition, reserving the Petitioner's rights to seek appropriate interim orders, including the lifting of the bank account attachment, by filing an application before the Appellate Authority. The Petitioner was also permitted to request the Appellate Authority to expeditiously dispose of such an application. The Court did not decide on the merits of the attachment itself but directed the Petitioner to pursue relief through the appellate mechanism.

Facts

The Petitioner, Chanakya Academy for Education & Training Pvt. Ltd., filed a writ petition challenging an order dated January 17, 2020, passed by the Principal Commissioner, CGST Commissionerate, Chandigarh. This order provisionally attached the Petitioner's bank account. The attachment was made pursuant to proceedings initiated against the Petitioner under Section 62 of the Central Goods and Services Act, 2017. The Petitioner's counsel acknowledged that an appeal against the assessment order confirming the demand has been filed with the Appellate Authority.

Key Issues

1. Whether the High Court, in its writ jurisdiction, should entertain a challenge to a provisional attachment of a bank account when the Petitioner has already availed the statutory remedy of appeal against the underlying assessment order. Petitioner's Contention: The Petitioner, through its counsel, did not dispute the initiation of proceedings under Section 62 of the CGST Act or the fact that an appeal has been filed against the assessment order. The primary focus of the writ petition was the provisional attachment of the bank account. Respondents' Contention: The respondents, represented by the Commissioner, Central Goods & Services Tax, Chandigarh, would likely argue that the Petitioner should pursue remedies before the Appellate Authority, including seeking interim relief regarding the attachment, as a statutory appeal is already pending.