The honorable Orrissa High Court in the matter of Sri Muna Pani vs State Of Odisha {W.P.(C) No. 20996 of 2022} has held that the writ petition at the stage of notice itself will frustrate the tax administration when other safeguards are available with the assessee. The court has observed “ Considering the fact that the petitioner has ample opportunity to agitate issues before the Assessing Officer, this Court holds that entertainment of the writ petition at the stage of notice would be premature. Doing so would frustrate the tax administration and interdict adjudication process. This Court is alive to the fact that the statute under consideration, viz., the GST Act and rules framed thereunder, provides sufficient safeguard for the assessee- petitioner, more so, when against the final orders of adjudication, appeal lies.”
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