Writ Petition Dismissed; Appeal Allowed with 25% Tax Deposit Under Relevant Tax Rules
Case-Laws
GST
The HC dismissed the writ petition challenging the attachment order and bank attachment notice, holding that the petitioner had an alternative efficacious remedy by way of appeal against the assessment order before the appellate authority. The Court declined to entertain the writ petition, emphasizing the availability of the statutory appellate remedy. The petitioner was granted liberty to file the appeal within four weeks from receipt of the order, subject to depositing 25% of the disputed tax (comprising 15% in addition to the statutory 10% deposit). The appellate authority was directed to admit the appeal without insisting on limitation and to adjudicate the matter on merits expeditiously and in accordance with law upon compliance with the deposit condition.
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