Tax Assessment Dispute Dismissed: Petitioner Advised to Pursue Administrative Remedies Under Section 107 of OGST Act

The HC rejected the writ petition challenging tax assessment orders and bank account attachment. The court found the order was appealable under Section 107 of OGST Act and declined to intervene. While sympathetic to the petitioner's concerns about lack of notice, the HC directed the petitioner to pursue remedies through the appropriate administrative forum, maintaining procedural integrity.

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Issues involved:
The issues involved in the judgment are the quashing of assessment orders, attachment of bank accounts without notice, and the maintainability of the writ petition.

Quashing of assessment orders:
The petitioner filed a writ petition seeking to quash the assessment orders dated 10.02.2022 for the period 2017-18 and 2018-19. The petitioner's counsel contended that the petitioner was not noticed regarding the dues to be paid, and the bank accounts were attached without any notice. The counsel further argued that the petitioner's request to release the bank accounts was not considered, leading to the passing of the impugned order dated 05.04.2023.

Attachment of bank accounts without notice:
The petitioner's counsel highlighted that the bank accounts of the petitioner were attached by the opposite party without issuing any notice. Despite the petitioner's attempt to have the bank accounts released, it was not taken into consideration, resulting in the issuance of the impugned order dated 05.04.2023.

Maintainability of the writ petition:
The Standing Counsel for CT & GST Department argued that the order dated 05.04.2023, which rejected the petitioner's application to revoke the attachment of bank accounts, is appealable under Section 107 of OGST Act. It was contended that instead of approaching the appropriate authority, the petitioner directly filed the writ petition, which is not maintainable before the Court. The Court, considering the appealable nature of the order, declined to entertain the writ petition but granted liberty to the petitioner to pursue its remedy before the appropriate forum.

This judgment addresses the issues of quashing assessment orders, attachment of bank accounts without notice, and the maintainability of the writ petition, emphasizing the importance of following the appropriate appeal process under the relevant statute.

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