https://www.taxtmi.com/caselaws?id=409017 The GST provisional attachment regime permits attachment of property, including a bank account, subject to the prescribed statutory procedure. An affected person may file an objection within the stipulated time, after which the Commissioner must grant a hearing and pass a reasoned order on whether the attachment should continue or be lifted. Because the petitioner had not first invoked that post-attachment remedy, the writ challenge was treated as premature. The court declined to examine the merits of the attachment and directed the petitioner to pursue the statutory objection before the Commissioner, leaving all contentions open for decision in accordance with law. en-us Mon, 21 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409017 The GST provisional attachment regime permits attachment of property, including a bank account, subject to the prescribed statutory procedure. An affected person may file an objection within the stipulated time, after which the Commissioner must grant a hearing and pass a reasoned order on whether the attachment should continue or be lifted. Because the petitioner had not first invoked that post-attachment remedy, the writ challenge was treated as premature. The court declined to examine the merits of the attachment and directed the petitioner to pursue the statutory objection before the Commissioner, leaving all contentions open for decision in accordance with law. Case-Laws GST Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409017