TMI Blog2023 (1) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... one of the bank accounts of the Petitioner i.e. its account with State Bank of India (SBI) which stands attached in form of a letter dated 15th July, 2022 addressed to the Bank by the Additional CT and GST Officer, Keonjhar (Annexure-2) shall remain lifted. In other words, the SBI will permit the Petitioner to operate the said bank account only for the purposes of withdrawing the pre-deposit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner is unable to avail the appellate remedy under the GST Act against the impugned assessment order since its bank accounts stand frozen and there is no other way by which it can make payment of the predeposit amount. 2. Issue notice. Mr. Sunil Mishra, learned Additional Standing Counsel for Revenue Department accepts notice for the Opposite Parties. 3. Having heard the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to cite the pendency of the present petition as the reason and that will be considered in accordance with law by the Appellate Authority. The Court clarifies that it has not expressed any view in the matter. 5. The writ petition is disposed of accordingly. A copy of this order be sent forthwith by the Registry to the Branch Manager, State Bank of India, Andapur, Keonjhar for compliance. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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