https://www.taxtmi.com/caselaws?id=432753 Provisional attachment of a bank account under GST is ordinarily to be challenged through the statutory mechanism under Rule 159(5) for objection and release. A jurisdictional challenge to the attaching officers does not, by itself, justify bypassing that remedy or invoking writ interference at the first instance. The petitioner was therefore required to approach the competent authority under Rule 159(5), which was to decide the application in accordance with law within the prescribed time. en-us Sat, 07 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432753 Provisional attachment of a bank account under GST is ordinarily to be challenged through the statutory mechanism under Rule 159(5) for objection and release. A jurisdictional challenge to the attaching officers does not, by itself, justify bypassing that remedy or invoking writ interference at the first instance. The petitioner was therefore required to approach the competent authority under Rule 159(5), which was to decide the application in accordance with law within the prescribed time. Case-Laws GST Sat, 07 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432753