2020 (12) TMI 482

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....ers: Mr. Bharat Bhushan, Advocate (through Video conferencing). For the respondents: Mr. Ajay Vaidya, Sr. Additional Advocate General for respondent No.1.Mr. Lokender Pal Thakur, Sr. Penal Counsel, for respondent No.2. ORDER Sureshwar Thakur, J (oral) The order(s) of assessment made by the assessing authority, and, appertaining to GST levies, stand respectively embodied in Annexure(s) P-6 a....

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.... upon availability of an alternative statutory remedy, vis-a-vis, the filing of the extant petition, the extant petition, is, still maintainable (a) exception whereof, is, comprised in palpable breaches being made by the assessing authority, vis-a-vis, the statutory provisions appertaining to the levy of GST, upon the petitioner firm, (b) whereupon alone the availability, of, the afore statutory r....

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....f tax determined, under the afore assessment orders, stand contended by him, to, render the afore alternative remedy to be inefficacious, as, the bank accounts of the writ petitioner firm rather stand frozen. He further submits that thereupon, he would be de-facilitated to maintain a duly constituted appeal, before the statutory authority concerned. For undoing the afore obstacle, the learned Sr. ....

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....ner shall deposit the entire quantum of admitted liabilities towards tax, before the statutory authority concerned, in contemporaneity, of, its maintaining the statutory appeal. 6. Be that as it may, it is open for the writ petitioner, to, agitate before the statutory authority concerned, the validity of the order, if any, made orally or in writing, to the Bank concerned, and, wherethrough the ba....