TMI Blog2022 (3) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... the error provided or not - HELD THAT:- The proper forum for the Petitioner would be to approach the Appellate Authority rather than invoke writ jurisdiction under Article 226 of the Constitution before this Court. Accordingly, the Petitioner is permitted to file Appeal under Section 107 of the OGST Act with a application for condonation of delay and if filed within a period of four weeks from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (financial year 2019-20), April 2020 to June, 2020 (financial year 2020-21) and July 2020 to September, 2020 (financial year 2020-21), the Petitioner has questioned the legality and validity. 3. Counsel for the Petitioner alleged that huge demand to the tune of ₹ 11,21,538/-, ₹ 10,90,810/- and ₹ 2,09,08,724/- respectively for the tax periods as aforesaid have been raised by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... organization opposed such a direction, as the officer namely, Deputy Commissioner of CT GST, Sambalpur-I Circle, Sambalpur has become functus officio after finally passing assessment order under Section 73 of the OGST Act. Hence, interfering with the assessment order at this juncture would not be just and proper for this Court to issue writ of mandamus. Arguing further, Mr. Mishra, Addl. Stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition (C) No. 3 of 2020. To such submission, counsel for the CT GST organization has no objection. 6. Having considered the rival contentions of the parties and scrutinized the record, we are of the opinion that the proper forum for the Petitioner would be to approach the Appellate Authority rather than invoke writ jurisdiction under Article 226 of the Constitution before this Court. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id period has been withdrawn, while remaining in operation for the other two tax periods. We are not inclined to interfere with such attachment orders, however the same shall be considered by the assessing officer/competent authority on the Petitioner satisfying statutory requirements including predeposit for filing of appeal. 8. With the aforesaid observation and direction, the writ petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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