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2023 (10) TMI 944 - BOMBAY HIGH COURTFreezing of Bank Accounts of petitioner - Opportunity to file objections - HELD THAT:- It will be appropriate for the Petitioners to take recourse to the provisions of sub-rule (5) of Rule 159 of the Central Goods And Service Tax Rules (CGST Rules) whereby an opportunity is available to the Petitioners to file its objections in regard to the attachment of the Petitioner’s/Assessee's property. In somewhat similar circumstances, a similar course of action is permitted in the case of ASHOK KUMAR VISHWAKARMA VERSUS UNION OF INDIA & ORS. [2023 (10) TMI 715 - BOMBAY HIGH COURT] where it has been held that The appropriate remedy for the Petitioner would be to invoke sub-rule (5) by raising an objection to the orders of attachment in question as the rule itself would permit. Thus, considering such stage of the proceedings, in the facts and circumstances of the case, the discretionary jurisdiction under Article 226 of the Constitution of India not exercised to interfere in the impugned attachment orders. This petition is disposed off permitting the Petitioners to make a representation/raise an objection against the attachment as permitted by sub-rule (5) of Rule 159 of the CGST Rules.
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