https://www.taxtmi.com/caselaws?id=432833 Rule 159(5) was treated as an efficacious statutory remedy for a person aggrieved by provisional attachment of a bank account under section 83, and the competent authority could examine whether the attachment was justified in law and on facts, including objections going to jurisdiction. Because the challenge required factual examination and the statutory remedy was available, writ interference at that stage was declined. The aggrieved person was directed to seek appropriate relief before the competent authority, which could pass a reasoned order and release the attachment if warranted. 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=432833 Rule 159(5) was treated as an efficacious statutory remedy for a person aggrieved by provisional attachment of a bank account under section 83, and the competent authority could examine whether the attachment was justified in law and on facts, including objections going to jurisdiction. Because the challenge required factual examination and the statutory remedy was available, writ interference at that stage was declined. The aggrieved person was directed to seek appropriate relief before the competent authority, which could pass a reasoned order and release the attachment if warranted. Case-Laws GST Sat, 07 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432833