HC not inclined to entertain writs when Petitioners have a remedy against the order of attachment under CGST Rules 2017 says Delhi HC.
Forum: Delhi High Court
The Petitioner filed a Writ Petition challenging the provisional attachment order issued by Respondent No.1 to the Petitioner’s bankers.
The HC ruled that the Petitioners have a remedy against the order of attachment by way of filing objection under sub-rule (5) of Rule 159 of the Central Goods and Services Tax Rules, 2017. The HC would be reluctant to entertain these petitions under Article 226 of the Constitution of India in view of the fact that the Petitioners have an efficacious alternative remedy before the competent authority before whom all the contentions raised in the present petitions can be raised. The HC was, therefore, not inclined to entertain these petitions.
The Hon’ble HC directed Respondent No.1 to treat the writ petition as an objection under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 and decide the same within a week after giving an opportunity of hearing to the petitioner.
Vox Analytica GST
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