2022 (4) TMI 1027

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.... counsel for the petitioner and Shri Dhananjay Awasthi, learned counsel for respondent no.2. 2. This writ petition has been filed praying for the following relief:- "Issue a writ of certiorari quashing order dated 22.10.2021 passed by the respondent no.02, i.e. the Commissioner of Central Goods and Service Tax Act, Ghaziabad directing provisional attachment of the bank accounts of the petitione....

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....e CG & ST Rules, 2017 provides as under :- "Provisional attachment of property (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachmen....

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....realized thereby shall be adjusted against the tax, interest, penalty, fee or any other amount payable by the taxable person. (5) Any person whose property is attached may, within seven days of the attachment under sub-rule (1), file an objection file an objection to the effect that the property attached was or is not liable to attachment, and the Commissioner may, after affording an opportunity....