2022 (9) TMI 891

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..... appears on behalf of the petitioners, says that apart from anything else, since one year has passed, which is the maximum period prescribed under Section 83 of the Central Goods and Service Tax Act, 2017 [CGST Act], the respondent/revenue is required to lift the attachment. The other relief that the petitioner claims is a declaratory relief. The petitioner seeks a declaration that Rule 159 alon .....

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..... i.e., W.P.(C) 6609/2020. 2.1. This writ petition was disposed of via judgment dated 18.09.2020. Via the said judgment, this Court had directed the petitioners to take recourse to the statutory remedy prescribed under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 [in short, CGST Rules ] 3. The record reveals that the petitioners did avail the said remedy which resulted in an .....

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