1. This matter is taken up by video conferencing mode.

2. The challenge in the present petition is to the provisional attachment order issued by the Deputy Director, Directorate General of Goods and Services Tax, Rourkela, Sundargarh (Opposite Party No.2) informing the Branch Manager, ICICI Bank (Opposite Party No.3) with which the Petitioner maintains an over draft bank account that the said account of the Petitioner stands attached under Section 83 of the Central GST Act. A direction is sought to Opposite Party No.3 Bank to allow the Petitioner to operate the said over draft account.

3. A perusal of Section 83 of the GST Act as applicable to the Odisha reveals that the Commissioner has been vested with the power to order the provisional attachment of any property, including a bank account, belonging to the taxable person “in such manner as may be prescribed.” Under Section 83 (2) of the OGST Act, such order of provisional attachment would be valid for one year from the date of issuance of the said order.

4. Rule 159 of the OGST Rules, 2017 sets out the procedure to be adopted for issuing a provisional attachment order. Under Rule 159 (5) a person whose property is attached may, within seven days of such attachment, file an objection to the effect that the property attached was or is not liable to attachment. After such objection is filed, the Commissioner is required to offer the person objecting an opportunity of being heard and thereafter pass an appropriate order in FORM GST DRC-23, if he is of the view that the property is required to be released from attachment.

6. Clearly the Petitioner has approached this Court without availing the aforementioned remedy available to it in law. Consequently, the Court directs that the Petitioner shall, not later than 1st July 2021, file an objection to the order of provisional attachment of its bank account before the Commissioner and upon the receipt of such objection, the Commissioner shall proceed to fix a date for hearing the Petitioner, which date should be communicated to the Petitioner at least three days in advance. After hearing the Petitioner, the Commissioner shall pass a reasoned order in terms of Section 83 of the OGST Act and Section 159 (5) and (6) of the OGST Rules not later than 2nd August, 2021. The said order shall be communicated to the Petitioner not later than 9th August, 2021. It is made clear that all the contentions of the Petitioner in the present petition are left open to be urged before the Commissioner and they shall then be considered on merits by him in accordance with law. If the Petitioner is aggrieved by the order of the Commissioner, it will be open to the Petitioner to seek appropriate remedies in accordance with law.

7. The writ petition is disposed of in the above terms.

8. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court’s Notice No.4587, dated 25th March, 2020 as modified by Court’s Notice No.4798, dated 15th April, 2021.