This writ petition is dismissed as withdrawn
Section 83 of the CGST Act, 2017—Provisional Attachment of bank Accounts -- The petitioner sought directions to the respondent to cancel the DRC-03 dated 7th October, 2020 for reversal of ITC (ii) for quashing of the proceedings dated 7th October, 2020 conducted under Section 67 (iii) for quashing of the attachment order dated 21st December, 2020. The counsel for the respondents submitted that the petition is not maintainable as an alternate efficacious remedy under Rule 159(5) of preferring an objection to the Commissioner to the effect that the property attached was or is not liable to attachment under Rule 159 supra, is available to the petitioner. The petitioner counsel sought to withdraw petition and submitted to avail of the remedy under Rule 159(5) but he sought a time bound disposal of the said remedy.
Held that:-The Hon’ble Court dismissed the petition as withdrawn by granting liberty to the petitioner to prefer objections on or before 22nd January, 2021 and directing the respondent to dispose of the said objections by an order in writing, on or before 22nd February, 2021. Further directed the petitioner to submit the requisite information/documents as required under the summons issued.