GST bank account attachment challenge leads to direction to decide pending DRC-22A objections after hearing.

Attachment of a bank account under the CGST Act was challenged on the ground that the petitioner was neither the taxable person nor covered by Section 122(1A), and that objections in Form GST DRC-22A were still pending. Given the pendency of those objections, the Court directed the competent authority to consider and decide the representation after granting an opportunity of hearing within four weeks.

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Issues: Whether the writ petition challenging attachment of the petitioner's bank account required adjudication on merits when objections in Form GST DRC-22A were stated to be pending before the competent authority.

Analysis: The petition was founded on the contention that attachment under Section 83 of the Central Goods and Services Tax Act, 2017 was unsustainable because the petitioner was neither the taxable person nor a person covered by Section 122(1A) of the Act. It was also brought to notice that objections in Form GST DRC-22A had already been filed but remained undecided. In view of the pendency of those objections, the Court considered it appropriate to require the competent authority to decide the representation after affording an opportunity of hearing within four weeks.

Outcome: The petition was disposed of with a direction to decide the pending objections in Form GST DRC-22A within four weeks after hearing the petitioner.

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