TMI Blog2021 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 159(5) of the Central Goods and Services Tax Rules, 2017 (for short CGST Rules, 2017 ). This Court in WATERMELON MANAGEMENT SERVICES PRIVATE LIMITED VERSUS THE COMMISSIONER, CENTRAL TAX, GST DELHI (EAST) ANR. [ 2020 (6) TMI 36 - DELHI HIGH COURT] has held that writs cannot be entertained when the petitioner has an alternative effective remedy before the competent authority. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .(C) 11165/2021n CM APPL. 34373/2021 Present writ petition has been filed challenging the order dated 13 th September, 2021 passed by the Commissioner, CGST CX, Delhi East whereby the bank accounts (No. 072105000934 maintained at ICICI Bank Ltd, New Delhi, No. 50200007530441 maintained at HDFC Bank Ltd, New Delhi and No.916020029282287 maintained at Axis Bank Ltd, New Delhi) of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot cooperating in the investigation. In rejoinder, learned counsel for the petitioner states that Mr. Virender Singh was a former director of the petitioner-company and his current whereabouts are not known to the petitioner. Admittedly, the petitioner has filed its objections to the attachment under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 (for short CGST Rules, 2017 ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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