TMI Blog2019 (4) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... f the efficacious alternative remedy under sub-rule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017. In terms of the communication dated 4.4.2019 of the Deputy Director, DGGI, AZU, the petitioners are required to file objections within seven days of attachment. Therefore, the petitioners were required to file the objections by 11th April, 2019. - R/SPECIAL CIVIL APPLICATION N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Act, 2017, the said authority has brought to the notice of the petitioners, the provisions of subrule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017 to the effect that it is open for the petitioners to file objection to the effect that the property attached was or is not liable to attachment, within seven days of attachment under sub-rule (1) of rule 159 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners have a remedy against the order of attachment by way of filing objection under sub-rule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017, this court would be reluctant to entertain these petitions under Article 226 of the Constitution of India in view of the fact that the petitioners have an efficacious alternative remedy before the competent authority before whom all the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attachment, if the petitioners file objections under sub-rule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017 on or before 18th April, 2019, the competent authority shall consider the same as having been filed within time. The competent authority shall duly consider all the objections raised by the petitioners, including the objection with regard to the attachment being without a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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