2019 (1) TMI 1287

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..... practice of the department is to issue provisional attachment order on the concerned banks without furnishing copy of any such order to the concerned supplier. It is difficult to comprehend as to how the supplier whose property is attached would be in a position to file objection under sub-rule (5) of rule 159 if a copy of such order is not furnished to such supplier. Issue Notice and Notice as .....

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..... sued to the concerned bank is in Form DRC-22 which is referable to rule 159(1) of the Central Goods and Services Tax Rules, 2017. Sub-rule (5) of rule 159 provides that any person whose property is attached may within seven days of attachment under sub-rule (1) file an objection as provided in the said rule. However, it appears that the general practice of the department is to issue provisional at .....

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