Petitioner disputes property attachment due to lack of Section 74 notice; GST Commissioner to resolve u/r 159(5).

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....Provisional attachment of property - petitioner states that in the absence of any notice issued u/s 74 CGST Act, no order of attachment u/s 83 could have been passed by the respondents - Commissioner GST directed to treat the present writ petition as an objection under Rule 159(5) of GST Rules and decide the same within three working days....