TaxTMI 
TaxTMI 
2023 (1) TMI 580
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....eeta Yadav P.C. The Petitioner is before us challenging the action taken by the Respondents under Section 83 of the Maharashtra Goods and Services Act, 2017 of attaching the bank account no. 098663300002462 vide order bearing No. IV (Hqrs. Prev. ) CGST-N/12/2365/2022 Delhi dated 27 July 2022 and for a direction to allow the operation of the bank account. 2. Apart from the factual aspects raise....
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....and Ors. Writ Petition No. 2583 of 2021 dated 8 July, 2021, to contend that the Petitioner should first take recourse to Rule 159(5) of the Maharashtra GST Rules to meet the case of the Petitioner on merits. 4. The Division Bench of this Court in the case of Jaychem Enterprises Pvt. Ltd. dealt with a challenge to an action taken under Section 83 of CGST Act. The Petitioner therein had also conten....
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....ed the order passed by the relevant authority and bearing in mind the facts 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 sai....
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....ent, a reasoned order is required to be passed and such order could be subjected to a challenge before the appropriate forum in accordance with law. 7. Since the petitioner has not taken to recourse to subrule (5) of Rule 159 of the said Rules, we decline interference at this stage. However, we grant the petitioner a week's time to approach the Additional Director General under the said provisio....