Court Dismisses Bank Account Attachment Petition; Alternative Remedy Available Under CGST Rule 159(5); Objections Must Be Considered.

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....Attachment of Bank Accounts - alternative remedy - writ is dismissed as not entertained in the light of the availability of the efficacious alternative remedy under sub-rule (5) of rule 159 of the CGST Rules, 2017 with a direction to department to consider all the objections raised by the petitioners....