Court Clarifies GST Bank Account Attachment Error; Dismisses Petition Due to Common Partnership Misunderstanding.

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....Attachment of bank account - Principles of natural justice - bank account number indicated in the order of attachment pertains to an account of Another Partnership firm and is not the bank account of Petitioner Firm - Common partners in both the firms - since this writ petition has been filed by a different partnership firm, albeit through a common partner, the allegation in the petition that the relevant assessee did not receive the order-in-original cannot be taken cognisance of - HC....