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The present attachment which is impugned in the Writ petition is pursuant to the above demand notice and is of a consequential nature. The petitioner cannot be granted any relief unless the demand is successfully challenged which stage is already over.

Shanti Prime Publication Pvt. Ltd.

Attachment order—In the instant case, petitioner by means of this writ petition has made prayer for quashing of the attachment order dated 10.10.2018.

The petitioner prayed that the directions be issued to the authorities to accept the excise dues from the petitioner in 12 equal installments and that three months time be allowed to it to wash out the liability of CGST.

The said writ petition was got dismissed as withdrawn on 12.10.2018 without liberty to file any fresh petition meaning thereby that the petitioner accepts the demand of dues.
Held that— The present attachment which is impugned in the writ petition is pursuant to the above demand notice and is of a consequential nature. The petitioner cannot be granted any relief unless the demand is successfully challenged which stage is already over - petition dismissed.[M/S RATHI STEEL POWER LIMITED INDUSTRIAL AREA SOUTH OF G.T. ROAD GHAZIABAD VERSUS UNION OF INDIA AND 2 OTHERS] [ALLAHABAD HIGH COURT]