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2019 (9) TMI 562 - HC - GSTProvisional attachment to protect revenue - Maintainability of petition - alternative remedy of appeal - Section 83(1) read with Section 5(3) of Karnataka Goods and Services Act of 2017 - HELD THAT:- Petitioner has a remedy of an appeal as provided under Section 107 of the Act, which has not been exhausted. The petitioner has not approached this Court with clear picture, whether he had option to file appeal or not, having regard to Section 107 of the Act. The petitioner is relegated to the Appellate Authority. Petition disposed off.
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