Facts of the Case

This is W.P.(C) No. 24228 of 2023 before the Orissa High Court at Cuttack, filed by M/s. P.M. Contractors Pvt. Ltd. seeking to quash an order of attachment dated 25.07.2023 issued by the Additional CT & GST Officer, Bhubaneswar-III. The petitioner's counsel pointed out that the underlying tax demand itself was already sub judice before the Supreme Court in SLP No. 7454 of 2022, where an Interlocutory Application challenging the demand was pending and a hearing date of 08.08.2023 had been fixed.

Issues Involved

  1. Whether the High Court could examine the legality of the consequential attachment order while the underlying demand was pending before the Supreme Court.
  2. Whether the petitioner should be permitted to withdraw the writ petition with liberty to pursue other remedies.

Petitioner's Arguments

  • Since the demand giving rise to the attachment was under challenge before the Supreme Court with a hearing already fixed, the petitioner sought permission to withdraw the present writ petition with liberty to pursue its remedy before the appropriate forum.

Respondent's Arguments

  • No specific counter-arguments are recorded in the order beyond the Department's appearance through its Standing Counsel; the order proceeded on the petitioner's own request for withdrawal.

Court Order / Findings

  • The Court agreed that once the demand itself was under challenge before the Supreme Court with a hearing date already fixed, the legality of the consequential attachment order could not be examined by the High Court.
  • On the petitioner's request, the writ petition was permitted to be withdrawn, with liberty granted to pursue the appropriate remedy before the appropriate forum.

Important Clarification

This order records no finding on whether the attachment order or the underlying GST demand was valid — it is a pure withdrawal on the ground that the same subject matter was already pending before the Supreme Court. The only takeaway is procedural: courts will decline to duplicate proceedings on a demand that is already sub judice at a higher forum.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — provisional attachment provisions (Section 83)

Decision – In Favour of

Disposed of as withdrawn at the petitioner's own request, with liberty to pursue its remedy elsewhere — no decision on merits either way.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No. 24228 of 2023
Coram: Dr. Justice B.R. Sarangi and Justice Murahari Sri Raman
Date: 2 August 2023

Link to Download the Order

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