2021 (7) TMI 430

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....te. Mr. Jitendra B. Shah for Respondent No.3. P. C. : 1. Proceedings against the petitioner under Section 67 of the Central Goods and Services Tax Act, 2017 are pending. During the pendency of such proceedings, the Additional Director General, DGGI, Nagpur Zonal Unit by an order dated 18th June, 2021, recorded in Form GST DRC-22, has attached a bank account maintained by the petitioner in....

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.... 3. This writ petition has been presented by the petitioner without taking recourse to Rule 159(5) of the said Rules. Objection to the maintainability of this writ petition has been raised by the learned counsel for the respondents by referring to such provision. 4. Mr. Jain, learned counsel for the petitioner has contended that the attachment order passed by the Additional Director General i....

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....n that was raised. The Court examined the order passed by the relevant authority and bearing in mind the facts as well as the legal position, proceeded to pass an appropriate order. 6. It is clear that sub-rule (5) of Rule 159 of the said Rules provides a remedy if any particular order of attachment under sub-rule (1) leaves a party, subject to tax, aggrieved. We are of the opinion that such a ....