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2023 (5) TMI 1070 - HC - GST
Non-service of SCN - petitioner was not noticed in connection with the dues to be paid and the bank accounts of the petitioner have been attached by opposite party no.1 without issuing any notice - though the petitioner wanted to release the bank accounts, the same was not taken into consideration - Violation of principles of natural justice (audi alterem partem) - HELD THAT:- Mr. S. Mishra, learned Standing Counsel for CT & GST Department contended that the order impugned dated 05.04.2023 passed by opposite party no.1 rejecting the application of the petitioner for revoking the order of attachment of the bank accounts is appealable under Section 107 of OGST Act. Instead of approaching the appropriate authority, the petitioner has filed this writ petition, which is not maintainable before this Court.
Since the order impugned dated 05.04.2023 passed by opposite party no.1 is appealable, this Court is not inclined to entertain this writ petition - Petition disposed off.