TaxTMI 
TaxTMI 
2021 (1) TMI 847
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....i) for quashing of the proceedings dated 7th October, 2020 conducted under Section 67 of the Central Goods and Services Tax Act, 2017; (iii) for quashing of the attachment order dated 21st December, 2020 vide which State Bank of India (SBI) account no.37975466366 at branch Wazirpur Industrial Area, Delhi and ICICI account no.135351000004 at branch ITL Tower, New Delhi, of the petitioner were attached; and, (iv) return of the original documents seized under Section 67(2) supra on 7th October, 2020 2. The petition came up first before this Court on 24th December, 2020, when none appeared for the respondents; thereafter, on 28th December, 2020 when the counsel for the respondents appeared, he complained that the petitioner was not co-operatin....
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....the reason that the total tax paid by the petitioner therein during the subject period was in excess of the Input Tax Credit availed of by the said writ petitioner and there was thus no question of the Government revenue being at stake, for which purpose attachment in that case was effected. 6. However the counsel for the petitioner along with the petition itself has also filed copy of the judgment of the High Court of Bombay in Siddharth Mandavia Vs. Union of India 2020 SCC OnLine Bom 2110 where the writ petition was not entertained for the reason of alternate remedy under Rule 159(5) supra being available to the petitioner. 7. A perusal of the judgment in Pranit Hem Desai supra, now relied upon by the counsel for the petitioner, shows t....
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....dents has fairly stated that the objections under Rule 159(5) supra, if any, preferred by the petitioner will be disposed of within four weeks of filing thereof, subject however to the petitioner responding to the summons issued and submitting all information sought for by the Commissioner under Rule 159(5) supra. 13. The counsel for the petitioner is agreeable thereto. 14. Accordingly, this writ petition is dismissed as withdrawn, (i) granting liberty to the petitioner to, on or before 22nd January, 2021 prefer objections under Rule 159(5) supra and directing the Commissioner to dispose of the said objections by an order in writing, on or before 22nd February, 2021; and, (ii) by directing the petitioner to, in response to the summons alr....