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    <title>High Court Rules Writ Petition Challenging Property Attachment u/s 83 of GST Act Not Maintainable.</title>
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    <description>Delegation of powers by the commissioner - Provisional attachment - Proceedings initiated u/s 83 - when a statutory form is created by law for redressal of grievance, a writ petition should not be entertained ignoring the statutory dispensation. - the writ petitioner has not only efficacious remedy, rather alternative remedy under the GST Act, and therefore, the present petition is not maintainable. - HC</description>
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      <description>Delegation of powers by the commissioner - Provisional attachment - Proceedings initiated u/s 83 - when a statutory form is created by law for redressal of grievance, a writ petition should not be entertained ignoring the statutory dispensation. - the writ petitioner has not only efficacious remedy, rather alternative remedy under the GST Act, and therefore, the present petition is not maintainable. - HC</description>
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