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TMI Blog2019 (10) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... ons with liberty to file objection in terms of clause (5) of Rule 159 of CGST Rules, 2017 - Leave with liberty as prayed for, is granted. Petition disposed off as withdrawn. - WRIT PETITION NO. 3355 of 2019 And WRIT PETITION NO. 3356 of 2019 - - - Dated:- 30-9-2019 - RANJIT MORE N.J. JAMADAR, JJ. Dr. Sujay Kantawala i/b. Mr. Taraq Sayed, advocate for the petitioners. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. 3. Dr. Kantawala, learned counsel for the petitioners, invited our attention to the provisions of Section 83 of the said Act and Rule 159(1) of CGST Rules 2017 and made following submissions : i) The orders provisionally attaching the petitioners bank accounts are passed by the Additional Commissioner and not the Commissioner as contemplated under Section 83 of the CGST Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and the same can be decided by the appropriate authority. 5. In the light of above, Dr. Kantawala, learned counsel for the petitioners, seeks leave to withdraw the petitions with liberty to file objection in terms of clause (5) of Rule 159 of CGST Rules, 2017. Leave with liberty as prayed for, is granted. The petitions are disposed off as withdrawn. 6. In the event, the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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