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2021 (7) TMI 430 - HC - GSTProvisional Attachment of Bank Account - Section 83 of the Central GST Act - provisions of sub-rule (5) of Rule 159 of the Central GST Rules not taken into account - HELD THAT:- It is clear that sub-rule (5) of Rule 159 of the Central GST Rules provides a remedy if any particular order of attachment under sub-rule (1) leaves a party, subject to tax, aggrieved. Such a remedy, as made available by the said Rules, is not an ineffective remedy but on the contrary, if sufficient case is set up, substantial relief can be granted to the objector. It is for the petitioner to satisfy the Additional Director General that for the reasons urged, the property ought to be released from attachment by making an appropriate order in Form GST DRC-23. The position as to whether the impugned order, in fact, seeks to protect the interest of the revenue or is otherwise, including the balance in the current account as submitted by the petitioner, would require a factual examination and determination. Since the petitioner has not taken to recourse to sub-rule (5) of Rule 159 of the said Rules, interference is denied at this stage - However, the petitioner is granted 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. Writ petition disposed off.
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