Statutory appellate remedy prevails over writ challenge to GST provisional attachment, with limited account release allowed for pre-deposit.

A writ challenge to provisional attachment of a bank account under the Maharashtra GST Act was not entertained once an order-in-original had been passed, because the petitioner was required to pursue the statutory appellate remedy. The Court treated the appeal as the appropriate forum to challenge the adjudication and the attachment-related grievance. It nevertheless permitted limited withdrawal from the attached account so the petitioner could make the pre-deposit needed for the appeal, while preserving the contention that the attachment was illegal.

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Issues: Whether the writ petition challenging the provisional attachment of the petitioner's bank account should be entertained when the petitioner was directed to pursue the statutory appeal against the order-in-original, and whether limited withdrawal from the attached account could be permitted for the purpose of pre-deposit.

Analysis: The petitioner's challenge arose in the context of proceedings under the Maharashtra Goods and Services Tax Act, 2017, including provisional attachment under Section 83 and adjudication of the show cause notice. As an order-in-original had since been passed, the appropriate course was to assail that order by way of appeal. In that setting, the Court considered it to require the petitioner to avail the statutory appellate remedy. At the same time, to enable effective pursuit of the appeal, the Court permitted the petitioner to seek release of limited amounts from the attached bank account for making the pre-deposit, while preserving the petitioner's contention that the attachment was illegal.

Conclusion: The writ petition was not entertained on merits of the attachment challenge, and the petitioner was directed to pursue the appellate remedy, with limited permission to operate the account for the purpose of pre-deposit.

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