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TMI Blog2020 (6) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT] has held that considering the fact that the petitioners were diligently prosecuting the proceedings before this court under Article 226 of the Constitution of India against the orders of attachment, if the petitioners file objections under sub-rule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017 on or before 18th April, 2019, the competent authority shall consider the same as having been filed within time. It is deemed appropriate to direct the respondent No.1 to treat the present writ petition as an objection under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 and decide the same within three working days - petition disposed off. - W.P. (C) 3274/2020 - - - Dated:- 29-5-2020 - HON'BLE MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t liable to attachment, and the Commissioner may, after affording an opportunity of being heard to the person filing the objection, release the said property by an order in FORM GST DRC-23 . A Division Bench of High Court of Gujarat in Pranit Hem Desai vs. Additional Director General, C/SCA/7321/2019 dated 12th April, 2019 has held as under:- 1. In all these petitions, the petitioners have challenged the orders of attachment of the bank accounts of the petitioners. A perusal of the notices dated 4.4.2019 issued by the Deputy Director, DGGI, AZU, it is evident that while attaching the bank accounts in exercise of powers under section 83 of the Central Goods and Services Tax Act, 2017, the said authority has brought to the not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y before the competent authority before whom all the contentions raised in the present petitions can be raised. This court is, therefore, not inclined to entertain these petitions. 4. In the above view of the matter, the petitions are dismissed as not entertained in the light of the availability of the efficacious alternative remedy under sub-rule (5) of rule C/SCA/7321/2019 ORDER 159 of the Central Goods and Services Tax Rules, 2017. 5. In terms of the communication dated 4.4.2019 of the Deputy Director, DGGI, AZU, the petitioners are required to file objections within seven days of attachment. Therefore, the petitioners were required to file the objections by 11th April, 2019. However, considering the fact that the petitioners w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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