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2021 (10) TMI 142 - HC - GSTProvisional attachments of Bank Accounts - seeking directions that the accounts may be allowed to be operated to the extent of essential expenditure to run the business and to clear outstanding dues - HELD THAT:- Admittedly, the petitioner has filed its objections to the attachment under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 (for short ‘CGST Rules, 2017’). This Court in WATERMELON MANAGEMENT SERVICES PRIVATE LIMITED VERSUS THE COMMISSIONER, CENTRAL TAX, GST DELHI (EAST) & ANR. [2020 (6) TMI 36 - DELHI HIGH COURT] has held that writs cannot be entertained when the petitioner has an alternative effective remedy before the competent authority. Since in the present case, objection under Rule 159(5) of the CGST Rules, 2017 has already been filed, this Court disposes of the present writ petition and application by directing the respondent to decide the objections filed by the petitioner by way of a reasoned order in accordance with law on or before 05th October, 2021 - Petition disposed off.
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