2022 (9) TMI 891

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....aka, Advs. For the Respondent : Mr Asheesh Jain with Mr Adarsh Kumar, Advs., Mr Akshay, Advs., Mr Harpreet Singh. O R D E R [Physical Court hearing/ Hybrid hearing (as per request)] 1. The record reveals that the grievance of the petitioners principally emanates from the order of the attachment dated 14.08.2020 passed vis-à-vis the subject bank account. 2. Being aggrieved, th....

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....which is the maximum period prescribed under Section 83 of the Central Goods and Service Tax Act, 2017 [in short, 'CGST Act'], the respondent/revenue is required to lift the attachment. 5. We may note that the other relief that the petitioner claims is a declaratory relief. The petitioner seeks a declaration that Rule 159 along with Sub-Rules (1), (5) and (6) of the CGST Rules be declared ultra....