2021 (12) TMI 1001

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..... CENTRAL TAX, GST DELHI (EAST) ANR. [ 2020 (6) TMI 36 - DELHI HIGH COURT] has held that writs cannot be entertained as petitioner has efficacious alternative remedy before competent authority by filing objections under Rules 159(5) of the CGST Rules, 2017. The present writ petition is disposed of with liberty to the petitioner to file his objections under Section 159(5) of the CGST Rules, .....

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..... freeze the personal bank accounts and the immovable properties of the petitioner. 2. Learned counsel for the petitioner states that the petitioner is not a taxable person as defined under Section 2(107) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to CGST Act ) and is not liable to pay any tax under the said Act. She states that there is no material on record to sho .....

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