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2023 (1) TMI 580 - HC - GSTAttachment of Bank account of petitioner - Section 83 of the Maharashtra Goods and Services Act, 2017 - HELD THAT:- The Division Bench of this Court in the case of M/S. JAYCHEM ENTERPRISE PVT. LTD. VERSUS ADDITIONAL DIRECTOR GENERAL, NAGPUR ZONAL UNIT & ORS. [2021 (7) TMI 430 - BOMBAY HIGH COURT] dealt with a challenge to an action taken under Section 83 of CGST Act, where it was held that Since the petitioner has not taken to recourse to subrule (5) of Rule 159 of the said Rules, we decline interference at this stage. However, we grant the petitioner a week’s time to approach the Additional Director General under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing. We find no reason, nor we are shown any, as to why we should not take the same view as taken in the case of Jaychem Enterprise Pvt. Ltd. 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 the issue of jurisdiction is not correct as if the Petitioner demonstrates that the action taken under Section 83 of the Act is not proper in law and on facts, the concerned Authority can only release the attachment as per the said provision. 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 early - Be that as it may, since the bank account is attached in April 2022, we direct if the Petitioner approaches the authority under Rule 159 (5) of the Rules within one week, the concerned Authority will make an endeavour to take a decision thereupon as per law - petition disposed off.
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