Roopak Vashisth vs. Union Of INDIA And Another

Prayer made in the present petition is that petitioner's bank account bearing Account No. 00752010054760, which was attached by the Central Goods and Service Tax Department, when the petitioner was in custody on account of some allegations of fraudulently making input tax credit to certain persons, be directed to be released.

At the very outset, learned counsel for the respondents submits that account of the petitioner was provisionally attached in exercise of power under Section 83 of The Central Goods and Services Tax, Act, 2017 vide order dated September 26, 2022. Against the aforesaid order of attachment, in terms of Rule 159 (5) of The Central Goods and Services Tax Rules (for short ' the Rules'), the petitioner has remedy of filing objections. The petitioner should be relegated to avail that remedy.

At this stage, learned counsel for the petitioner submitted that he may be permitted to withdraw the present petition with liberty to the petitioner to file objection against the provisional attachment order under Rule 159 (5) of the Rules. Chief Justice's Court Serial No. 11 WRIT TAX No. - 36 of 2023

After hearing, learned counsel for the parties, the present petition is disposed of giving liberty to the petitioner to avail of his alternative remedy. In case, any such objections are filed, the same shall be considered and decided in accordance with law within a period of one month from the date of filing thereof.

The petition stands disposed of, accordingly. Allahabad 16.01.2023 Shiraz/Deepak Whether the order is speaking : Yes Whether the order is reportable : Yes/No 2 WTAX No. 36 of 2023 (J.J. Munir) Judge (Rajesh Bindal) Chief Justice SHIRAZ ALI High Court of Judicature at Allahabad