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2020 (6) TMI 36 - HC - GSTProvisional attachment of property - petitioner states that in the absence of any notice issued u/s 74 of the Central Goods and Services Tax Act, 2017 (CGST), no order of attachment under Section 83 of the Act, 2017 could have been passed by the respondents - HELD THAT:- This Court is of the view that Rule 159(5) of the Central Goods and Services Tax Rules, 2017 is squarely applicable to the facts of the present case. A Division Bench of High Court of Gujarat in PRANIT HEM DESAI VERSUS ADDITIONAL DIRECTOR GENERAL, DGGI, AZU [2019 (4) TMI 917 - GUJARAT HIGH COURT] has held that considering the fact that the petitioners were diligently prosecuting the proceedings before this court under Article 226 of the Constitution of India against the orders of attachment, if the petitioners file objections under sub-rule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017 on or before 18th April, 2019, the competent authority shall consider the same as having been filed within time. It is deemed appropriate to direct the respondent No.1 to treat the present writ petition as an objection under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 and decide the same within three working days - petition disposed off.
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