2021 (9) TMI 564

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....or the respondents No.1 & 2. P.C. : 1. An order dated 09/11/2020 passed by the Assistant Commissioner (Anti-Evasion), CGST & C. Ex., Belapur Commissionerate, for provisional attachment of property under section 83 of the Central Goods and Services Tax Act, 2017, is under challenge in this writ petition on the ground that no proceedings are pending against the petitioner under sections 62 or ....

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....eral, Nagpur Zonal Unit and ors.) of the same Division Bench of this Court to contend that the petitioner ought to be relegated to the forum available under sub-rule (5) of Rule 159 of the relevant Rules, which provides an avenue to the party whose property is attached to seek revocation of such an order and have the property released from attachment. 4. We have heard learned advocates for the ....