https://www.taxtmi.com/caselaws?id=438318 The Calcutta HC dismissed a petition challenging provisional attachment of a cash-credit facility under Section 83 of the CGST Act. The court held that while cash-credit facilities are not debts and cannot be attached, it declined to grant relief under Article 226 as an efficacious statutory remedy exists under Section 159(5) of the CGST Act. Following Supreme Court precedent in Mardia Chemicals Ltd. v. Union of India, the court ruled that writ jurisdiction should not be exercised when alternative statutory remedies are available, particularly in matters involving recovery of public money like GST. en-us Thu, 25 May 2023 00:00:00 +0530 Wed, 16 Apr 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438318 The Calcutta HC dismissed a petition challenging provisional attachment of a cash-credit facility under Section 83 of the CGST Act. The court held that while cash-credit facilities are not debts and cannot be attached, it declined to grant relief under Article 226 as an efficacious statutory remedy exists under Section 159(5) of the CGST Act. Following Supreme Court precedent in Mardia Chemicals Ltd. v. Union of India, the court ruled that writ jurisdiction should not be exercised when alternative statutory remedies are available, particularly in matters involving recovery of public money like GST. Case-Laws GST Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438318