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of <h1>Petition dismissed as alternative remedy exists under Rule 159 CGST Rules; objections to be filed within 15 days</h1> <h3>Amit Gupta Versus The Directorate General of GST Intelligence and The Additional Director General, Directorate General of GST Intelligence, East Singhbhum</h3> Amit Gupta Versus The Directorate General of GST Intelligence and The Additional Director General, Directorate General of GST Intelligence, East Singhbhum ... Petition sought declarations that attachments under Section 83 of the Central Goods & Services Tax Act, 2017 were impermissible unless the modalities/restrictions in Section 83 were complied with; that Circular No. CBEC-20/16/05/2021-GST/359 (dated 23.02.2021) is binding; and that orders issued by way of GST DRC-22 (dated 31.07.2024 and 28.10.2024) are 'non est in the eye of law' insofar as issued by officers not properly designated. Court held that 'This petition is not maintainable' because the petitioner has an 'alternative and efficacious but a proper remedy' under Rule 159 of the Central Goods and Services Tax Rules, 2017 to file objections to the attachment. The petition was refused on that ground, but the petitioner was permitted to file objections within 15 days; the competent authority is directed to consider and decide those objections 'in accordance with law' within three months. The order therefore dismisses the writ on grounds of alternative remedy and preserves statutory objection process under Rule 159.
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