No relief granted against Attachment Order by High Court on ground of alternate appellate remedy available


The Hon’ble Orissa High Court in the case of Twisha Educational Private Limited v. Addl. CT & GST Officer [W.P (C) No.11358 of 2023 dated May 01, 2023] directed the assessee to file an appeal before the appropriate authority under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), as assessee claims that the GST authorities attached their bank account without issuing any prior notice. The Court has advised the assessee to pursue their remedy through the established appellate process rather than seeking relief through a writ petition.


This Petition has been filed against the assessment order dated February 10, 2022 for the period 2017-18 and 2018-19 attaching the Bank accounts of Twisha Educational Pvt Ltd. (“the Petitioner”) by Addl. CT & GST Officer (“the Respondent”) without any prior notice, which is being challenged.


Whether the Writ Petition is maintainable before the High Court, considering the availability of the appellate remedy under Section 107 of the CGST Act?


The Hon’ble Orissa High Court in W.P (C) No.11358 of 2023 held as under:

  • Directed the Petitioner to file an appeal before the appropriate authority under Section 107 of the CGST Act and advised the Petitioner to pursue their remedy through the established appellate process rather than seeking relief through a writ petition.
  • Further, the Court dismissed the writ petition on the basis that the petitioner has an alternative remedy available through the appellate process.

(Author can be reached at [email protected])

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CA Bimal Jain
A2Z Taxcorp LLP is a boutique Indirect Tax firm having its offices at New Delhi and Guwahati specializing in GST, Central Excise, Custom, Service Tax, VAT, DGFT, Foreign Trade Policy, SEZ, EOU, Export – Import Laws, Free Trade Policy, etc. It is a professionally managed firm having a team of experienced and distinguished Chartered Accountants, Company Secretary, Lawyers, Corporate Financial Advisors and Tax consultants to provide various services like litigation and representation, transaction advisory, diagnostic reviews/ health checks, audit defense & protection, retainership & compliance, configuration of tax efficient business model etc. Its clientele consists mainly of Foreign MNC, large/mid-sized Indian companies which includes exporters, FMCG, consumer durables, automobiles, aerated beverages, ceramic tiles, real-estate, hospitality, etc. Our clients include Varun Beverages Limited, Kajaria Ceramics Limited, L.G. Electronics India Private Limited, Shipra Hotel Limited, Multani Pharmaceuticals Limited, Shangri-La Eros Hotel etc. Flat No. 34B, Ground Floor, Pocket - 1, Mayur Vihar, Phase–I, Delhi – 110091 India Desktel:+91-11-42427056 Mobile:+91 8076563802 [email protected]
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