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2022 (9) TMI 891 - HC - GSTMaintainability of petition - availability of alternative remedy of statutory appeal - lifting of attachment of bank accounts of petitioner - Applicability of time limitation as per Section 83 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Mr Tej Pal Singh Kang, who appears on behalf of the petitioners, says that apart from anything else, since one year has passed, which is the maximum period prescribed under Section 83 of the Central Goods and Service Tax Act, 2017 [CGST Act], the respondent/revenue is required to lift the attachment. The other relief that the petitioner claims is a declaratory relief. The petitioner seeks a declaration that Rule 159 along with Sub-Rules (1), (5) and (6) of the CGST Rules be declared ultra vires the Constitution - list the matter on 15.09.2022.
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