Grounds of Writ-The Petitioner, aggrieved by the impugned order and challenging the attachment of the bank account, has filed the present Writ Petition. The Petitioner contends that an Appeal has been duly filed, complying with all the statutory conditions prescribed under the relevant provisions against the original Assessment Order. The grounds of challenge include the premature initiation of attachment proceedings without due consideration of the pending appeal.
Order-The Court has dismissed the Writ Petition as infructuous, noting that the bank attachment order has already been withdrawn by the authority in accordance with the provisions of Section 107(7) of the GST Act, 2017. The Court further clarified that such dismissal shall not prejudice the pending appeal before the statutory appellate authority.
GST Case Law M/s.Manoj Distributor versusThe Chief Commissioner
Citation-2025 TAXONATION 1754 (ODISHA)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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