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2021 (12) TMI 1001 - HC - GSTProvisional attachment of petitioner's bank account and immovable properties - taxable person as defined under Section 2(107) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- 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 as petitioner has efficacious alternative remedy before competent authority by filing objections under Rules 159(5) of the CGST Rules, 2017. The present writ petition is disposed of with liberty to the petitioner to file his objections under Section 159(5) of the CGST Rules, 2017 - Petition disposed off.
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