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High Court directs prompt action on GST petition, emphasizes procedural compliance The High Court 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 ...
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High Court directs prompt action on GST petition, emphasizes procedural compliance
The High Court 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 within three working days. The Court emphasized following prescribed procedures before seeking relief through the High Court, highlighting the availability of alternative remedies under the Rules. The writ petition was disposed of with this direction, ensuring compliance by uploading the order on the website and sending copies to respective counsels via email.
Issues: Challenge to provisional attachment order under Section 83 of the Central Goods and Services Tax Act, 2017 without prior notice under Section 74.
Analysis: The petitioner filed a writ petition challenging a provisional attachment order issued by respondent No.1 to the petitioner's bankers without prior notice under Section 74 of the Central Goods and Services Tax Act, 2017. The petitioner argued that without such notice, the attachment order under Section 83 of the Act could not have been passed. The High Court noted that Rule 159(5) of the Central Goods and Services Tax Rules, 2017 was applicable to the case. The Rule allows a person whose property is attached to file an objection within seven days, stating that the attached property is not liable for attachment. The Court referred to a judgment by the High Court of Gujarat, which emphasized the importance of following the procedure outlined in Rule 159(5) before approaching the High Court under Article 226 of the Constitution of India.
The High Court highlighted that the petitioners in the Gujarat case were informed of their right to file objections under Rule 159(5) within seven days of attachment. The Court expressed reluctance to entertain petitions under Article 226 when an efficacious alternative remedy, such as filing objections under the Rule, was available before the competent authority. Consequently, the petitions in the Gujarat case were dismissed due to the availability of the alternative remedy under Rule 159 of the Central Goods and Services Tax Rules, 2017.
In the present case, the High Court directed respondent No.1 to treat the writ petition as an objection under Rule 159(5) and decide the same within three working days. The Court disposed of the writ petition with this direction, emphasizing the importance of following the prescribed procedure before seeking relief through the High Court. The order was to be uploaded on the website immediately, and a copy was to be sent to the respective counsels via email for compliance.
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