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2023 (1) TMI 500 - HC - GSTDirection to allow the operation of the bank account against the action taken by the Respondents under Section 83 of the Maharashtra Goods and Services Act, 2017 - HELD THAT:- There is, therefore, no reason why we should not take the similar view as taken in the M/S. JAYCHEM ENTERPRISE PVT. LTD. VERSUS ADDITIONAL DIRECTOR GENERAL, NAGPUR ZONAL UNIT & ORS. [2021 (7) TMI 430 - BOMBAY HIGH COURT] and ask the Petitioner to approach the concerned authority under Rule 159 (5) of the GST Rules for revocation of the attachment. The contention of the Petitioner that the authority will not be able to decide whether it has jurisdiction is not correct and it is not the law that the moment an issue of jurisdiction is raised, the authority is rendered powerless. There is, therefore, no reason to take a different view than the one taken in Jaychem Enterprises Pvt. Ltd. The grievance of the Petitioner that the bank account has remained attached for a long period of time, is to be noted but partially it is the Petitioner to blame for not taking recourse to Rule 159(5) of the Rules. Petition disposed off.
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