2019 (4) TMI 917

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....R/SPECIAL CIVIL APPLICATION NO. 7326 of 2019 - -<br>GST<br>MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 7327 of 2019 For The Petitioner (s) : MR D K TRIVEDI (5283) COMMON ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. In all these petitions, the petitioners have challenged the orders of attachment of the bank accounts of the petitioners. A....

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.... Form GST DRC-22 under rule 159 (1) of the Central Goods and Services Tax Rules, 2017, to point out that in terms of the said order, proceedings have been launched against the petitioners under section 74 of the CGST Act. It was submitted that no proceeding under section 74 of the CGST Act has been initiated against the petitioners till date, and hence, the action under section 83 of the CGST Act,....

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....d in the light of the availability of the efficacious alternative remedy under sub-rule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017. 5. In terms of the communication dated 4.4.2019 of the Deputy Director, DGGI, AZU, the petitioners are required to file objections within seven days of attachment. Therefore, the petitioners were required to file the objections by 11th April,....