https://www.taxtmi.com/caselaws?id=439110 The HC dismissed the writ petition challenging provisional attachment under Section 83 CGST, holding the petitioner failed to exhaust the statutory remedy under Rule 159(5) allowing an application to the Commissioner to lift attachment. The court found no infirmity in the executive's delegation empowering the officer to pass the attachment order and rejected the petitioner's competence objection. As an alternative and efficacious remedy existed, extraordinary writ relief was inappropriate and the petition was dismissed. en-us Fri, 09 Jun 2023 00:00:00 +0530 Mon, 18 Aug 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439110 The HC dismissed the writ petition challenging provisional attachment under Section 83 CGST, holding the petitioner failed to exhaust the statutory remedy under Rule 159(5) allowing an application to the Commissioner to lift attachment. The court found no infirmity in the executive's delegation empowering the officer to pass the attachment order and rejected the petitioner's competence objection. As an alternative and efficacious remedy existed, extraordinary writ relief was inappropriate and the petition was dismissed. Case-Laws GST Fri, 09 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439110