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    <title>2023 (10) TMI 944 - BOMBAY HIGH COURT</title>
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    <description>HC dismissed petition challenging bank account freezing under CGST proceedings. Court held petitioners should utilize sub-rule (5) of Rule 159 CGST Rules to file objections against attachment orders rather than seeking judicial intervention. Following precedent in Ashok Kumar Vishwakarma case, HC declined to exercise discretionary jurisdiction under Article 226, directing petitioners to pursue statutory remedy of filing representation/objection against attachment through prescribed procedural mechanism.</description>
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      <description>HC dismissed petition challenging bank account freezing under CGST proceedings. Court held petitioners should utilize sub-rule (5) of Rule 159 CGST Rules to file objections against attachment orders rather than seeking judicial intervention. Following precedent in Ashok Kumar Vishwakarma case, HC declined to exercise discretionary jurisdiction under Article 226, directing petitioners to pursue statutory remedy of filing representation/objection against attachment through prescribed procedural mechanism.</description>
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