2023 (1) TMI 500

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....ents under Section 83 of the Maharashtra Goods and Services Act, 2017. 2. Apart from factual aspects raised by the Petitioner contending that the bank account of the Petitioner was not liable to be attached, Petitioner has also raised an issue of jurisdiction of the Respondent-Authority. According to the Petitioner, the Petitioner is a registered person under the CGST Act falling within the jurisdiction of Tamil Nadu GST Act, 2017 and the Respondent No.2 to 4 being officers appointed under MGST Act, 2017 will not have jurisdiction over the Petitioner. Learned Counsel for the Petitioner states that this being the issue of jurisdiction, the Petitioner is entitled to invoke writ jurisdiction of this Court. 3. Learned Counsel for the Resp....

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....cts as well as the legal position, proceeded to pass an appropriate order. 6. It is clear that sub-rule (5) of Rule 159 of the said Rules provides a remedy if any particular order of attachment under sub-rule (1) leaves a party, subject to tax, aggrieved. We are of the opinion that such a remedy, as made available by the said Rules, is not an ineffective remedy but on the contrary, if sufficient case is set up, substantial relief can be granted to the objector. It is for the petitioner to satisfy the Additional Director General that for the reasons urged, the property ought to be released from attachment by making an appropriate order in Form GST DRC-23. The position as to whether the impugned order, in fact, seeks to protect the i....