2021 (6) TMI 913

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....ter is taken up by video conferencing mode. 2. The challenge in the present petition is to the provisional attachment order issued by the Deputy Director, Directorate General of Goods and Services Tax, Rourkela, Sundargarh (Opposite Party No.2) informing the Branch Manager, ICICI Bank (Opposite Party No.3) with which the Petitioner maintains an over draft bank account that the said account of the....

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....ven days of such attachment, file an objection to the effect that the property attached was or is not liable to attachment. After such objection is filed, the Commissioner is required to offer the person objecting an opportunity of being heard and thereafter pass an appropriate order in FORM GST DRC-23, if he is of the view that the property is required to be released from attachment. 6. Clearly ....

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....l the contentions of the Petitioner in the present petition are left open to be urged before the Commissioner and they shall then be considered on merits by him in accordance with law. If the Petitioner is aggrieved by the order of the Commissioner, it will be open to the Petitioner to seek appropriate remedies in accordance with law. 7. The writ petition is disposed of in the above terms. 8. As....