Objection against provisional attachment to be decided within a reasonable time, in the absence of an express provision in GST law
[dated 02.09.2024, in Adabala Naryana Rao v. Union of India, from D.B. Civil Writ Petition no. 13552 of 2024] The petitioner’s bank account was provisionally attached under section 83 of the CGST Act, 2017 vide Form GST DRC-22. According to rule 159(5) of the CGST Rules, 2017, any person whose property is attached may file […]