TMI Blog2021 (7) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king recourse to Rule 159(5) of the said Rules. Objection to the maintainability of this writ petition has been raised by the learned counsel for the respondents by referring to such provision. 4. Mr. Jain, learned counsel for the petitioner has contended that the attachment order passed by the Additional Director General is without jurisdiction, since a cash credit account cannot be attached. Reliance has been placed by him on the Division Bench decisions of the Gujarat High Court in M /s. Formative Tex Fab Vs. State of Gujarat Ors. (R/Special Civil Application No. 14059 of 2020) and the Punjab Haryana High Court at Chandigarh in Bindal Smelting Pvt. Ltd. Vs. Additional Director General, Directorate General of GST Intelligence [CWP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule (5) of Rule 159 of the said Rules. Should the Additional Director General refuse to release the property from attachment, a reasoned order is required to be passed and such order could be subjected to a challenge before the appropriate forum in accordance with law. 7. Since the petitioner has not taken to recourse to sub-rule (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. 8. All contentions on the merits of the rival claims are kept open. 9. The writ petition stands disposed of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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