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TMI Blog2023 (1) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... f the attachment. The contention of the Petitioner that the authority will not be able to decide whether it has jurisdiction is not correct and it is not the law that the moment an issue of jurisdiction is raised, the authority is rendered powerless. There is, therefore, no reason to take a different view than the one taken in Jaychem Enterprises Pvt. Ltd. The grievance of the Petitioner that the bank account has remained attached for a long period of time, is to be noted but partially it is the Petitioner to blame for not taking recourse to Rule 159(5) of the Rules. Petition disposed off. - NITIN JAMDAR AND ABHAY AHUJA, JJ. For the Petitioner : Mr. Brijesh Pathak For the Respondent-State. : Mrs. Shruti D. Vyas, B Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Division Bench of this Court in the case of Jaychem Enterprises Pvt. Ltd. was also dealing with an identical challenge to an action taken therein under Section 83 of CGST Act. The Petitioner therein had also contended that the order of attachment was without jurisdiction and had relied upon the decision of the Gujarat High Court in case of M /s. Formative Tex Fab Vs. State of Gujarat Others. R/Special Civil Application No. 14059 of 2020 and the Punjab Haryana High Court at Chandigarh in Bindal Smelting Pvt. Ltd Vs. Additional Director General, Directorate General of GST Intelligence. CWP No. 31382 of 2019 (O M). The Division Bench in Jaychem Enterprises Pvt. Ltd. dealt with the contentions observing thus:- 5. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is required to be passed and such order could be subjected to a challenge before the appropriate forum in accordance with law. 7. Since the petitioner has not taken to recourse to subrule (5) of Rule 159 of the said Rules, we decline interference at this stage. However, we grant the petitioner a week s time to approach the Additional Director General under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing. 8. All contentions on the merits of the rival claims are kept open. 5. There is, therefore, no reason why we should not take the similar view as taken in the Jaychem Enterprise Pvt. Ltd. and ask the Petitioner to approach the concerned au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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