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2021 (8) TMI 1127 - HC - GSTAttachment of Bank Account of petitioner - lack of jurisdiction in issuing the attachment order - HELD THAT:- The representation made by the petitioner is already pending before respondent no.3 - the said attachment order dated 14.1.2021 was passed on the date on which a search was carried out at the premises of the petitioner under Section 67 of the Central, GST, 2017. Therefore, there was no inherent lack of jurisdiction in issuing the attachment order. Post decisional hearing was to be afforded by respondent no.3 after it had issued, the attachment order dated 14.1.2021 (Annexure-3 to the writ petition). In that regard, the petitioner has already filed a written objection dated 25.3.2021. That was received by respondent no.3 on 1.4.2021 - no useful purpose would be served in keeping the present petition pending or calling for a counter affidavit, at this stage. Petition disposed off.
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