2021 (12) TMI 1001

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....et Singh, senior standing counsel for Revenue. J U D G M E N T MANMOHAN, J: C.M.No.46150/2021 Exemption allowed, subject to all just exceptions.   Accordingly, the application stands disposed of. W.P.(C) No.14647/2021 1. Present writ petition has been filed challenging the order dated 31st March, 2021, whereby the respondent has directed the Bankers of the petitioner....

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....er, Central Tax, GST Delhi (East) & Anr., W.P.(C) No.3274/2020 has held that writs cannot be entertained as petitioner has efficacious alternative remedy before competent authority by filing objections under Rules 159(5) of the CGST Rules, 2017. 4. Keeping in view the aforesaid, the present writ petition is disposed of with liberty to the petitioner to file his objections under Section 159(5) o....