TMI Blog2023 (10) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... A 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. - G.S. KULKARNI JITENDRA JAIN, JJ. For the Petitioners : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion from attaching any of the 22 Bank Accounts of the Petitioner linked to the petitioner No. 1 s PAN bearing No. AADCS9231R, a list of which is set out in Paragraph 4 hereinabove; (c) That this Hon ble Court be pleased to issue a Writ of Mandamus or a Writ in a nature of mandamus or any other writ, order or direction under Article 226 of Constitution of India, directing Respondent Nos. 2 and 3 to initiate action against Respondent No. 6 for recovery of GST amounts, if any, for the services provided to the Petitioner by the Respondent No. 6 under the invoices raised during the contract period; (d) That pending the admission, hearing and final disposal of the present Petition: (i) This Hon ble Court be pleased to stay the effect and operati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be pleased to raise the debit freeze in the sum of Rs 2,61,00,000/- (Rupees Two Crore Sixty One Lac only) imposed on the electronic credit ledger of the Petitioner No. 1 on the GST portal pursuant to the email dated 6th September 2023 addressed by Respondent No. 7, the Deputy Commissioner of State (annexed at Exhibit A Page 173 to the Additional Affidavit dated 6th September 2023); e) For Ad-interim reliefs in terms of prayer clause (d). f) For costs of this Petition; g) For such further and other reliefs as the nature and circumstances of the case requires. 2. We have heard the learned Counsel for the parties on the present proceedings on 7th September 2023, when we passed the following order:- . Leave to amend. Re-verification is dispens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further hearing. 3. Admittedly, the benefit of such order has been availed by the Petitioners. Thereafter, on 20th September 2023, the Court had passed the following order: 1. Leave to amend the cause title of the proceedings so as to implead the State of Maharashtra through the Designated Officer as added respondent. Let the amendment be carried out by tomorrow. Learned Advocate for the petitioners is permitted to issue a notice to the added respondent by all permissible modes and place on record an affidavit of service. In addition to such notice, Advocate for the petitioners shall also serve the office of the Government Pleader, Original Side, High Court, Bombay. Re-verification is dispensed with. 2. Reply affidavit on behalf of responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State Authorities reply affidavit has been placed on record. There is also a rejoinder affidavit filed on behalf of the Petitioners. 5. Having heard learned Counsel for the parties on the present proceedings for quite some time, considering the peculiar facts of the case, we are of the opinion 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. 6. It would be appropriate to extract sub-rule (5) of Rule 159 of the CGST Rules, which reads thus:- Rule 159. Provisional attachment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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