2022 (4) TMI 1027

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....jay Kumar Om ORDER 1. Heard learned 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 provisiona....

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....from the date of the order made under subsection (1)." 4. Rule 159 of the 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 prope....

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....said property of perishable or hazardous nature, the Commissioner may dispose of such property and the amount 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 th....