Home Case Index All Cases GST GST + HC GST - 2021 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 474 - HC - GSTSeeking direction to the respondents to defreeze the bank account - attachment of bank account without issuing notice - Section 83 of the CGST Act, 2017 - HELD THAT:- A plain reading of Rule 159(5) of Central Good Services Tax Rules, 2007 clearly shows that after provisional attachment of the property, the applicant ought to have approached the Commissioner. However, in the present case, the petitioners without availing the efficacious alternative remedy, have approached this Court. There are no cause of action has arisen in favour of the petitioners to invoke the inherent jurisdiction of this Court by way of filing the instant petition. Petition dismissed.
|