Provisional bank account attachment under GST challenged; HC issued notice and deferred any ruling on validity.

A challenge was raised to the provisional attachment of bank accounts under the CGST Act and to the order rejecting objections under Rule 159(5) of the CGST Rules, with the petitioner contending that the attachment had stalled company operations. The HC did not decide the validity of the attachment or the rejection of objections at this stage; instead, it issued notice to the respondents, granted time for instructions and a short affidavit or status report, and directed the matter to be listed again.

---

---

Issues: The petition challenged the provisional attachment of the petitioner's bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 and the order rejecting objections under Rule 159(5) of the Central Goods and Services Tax Rules, 2017.

Analysis: The Court noted the challenge to the attachment order and the rejection of objections, and recorded the petitioner's plea that the attachment had stalled the company's functioning. Notice was issued to the respondents, who sought time to obtain instructions and file a short affidavit/status report.

Outcome: No final adjudication on the validity of the provisional attachment or the rejection of objections took place at this stage; the matter was directed to be listed again.

---