Since the petitioner has not taken to recourse to sub-rule (5) of Rule 159 of the said Rules, we decline interference at this stage. However, we grant the petitioner a week’s time to approach the Additional Director General under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing.
Section 83 of the CGST Act, 2017 –Attachment of Bank Account –-- The petitioner’s bank accounts were attached by the respondent department under section 83 of the Act. The court observed that this writ petition has been presented by the petitioner without taking recourse to Rule 159(5) and such a remedy, as made available by the said Rules, is not an ineffective remedy but on the contrary, if sufficient case is set up, substantial relief can be granted to the objector.
Held that:- The Hon’ble High Court declined interference at this stage. However, granted the petitioner a week’s time to approach the respondent under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing.
Since the petitioner has not taken to recourse to sub-rule (5) of Rule 159 of the said Rules, we decline interference at this stage. However, we grant the petitioner a week’s time to approach the Additional Director General under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing.
Section 83 of the CGST Act, 2017 –Attachment of Bank Account –-- The petitioner’s bank accounts were attached by the respondent department under section 83 of the Act. The court observed that this writ petition has been presented by the petitioner without taking recourse to Rule 159(5) and such a remedy, as made available by the said Rules, is not an ineffective remedy but on the contrary, if sufficient case is set up, substantial relief can be granted to the objector.
Held that:- The Hon’ble High Court declined interference at this stage. However, granted the petitioner a week’s time to approach the respondent under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing.