High Court Decision that Provisional Bank Accounts Attachemnt in GST can not be directly challanged in Court without filing objections with GST Officer under GST Act
The statutory Rule provides for a procedure, where the person whose Bank Account has been attached, can seek for lifting of such attachment.
Thus, the respondent, having sought for lifting the attachment by filing representation/objection dated 18.03.2021, ought to have pursued the same.
Without pursuing the said objections, a challenge to the provisional attachment order has to be held to be premature.
We direct the respondent to submit fresh objections in terms of Rule 159(5) of the CGST Rules, within three days from the date of receipt of a
copy of this judgment. On such objections being filed, the appellant/appropriate authority shall consider the objections and pass a speaking order and communicate the same to the respondent within a period of seven days therefrom. Thereafter, it is open to the respondent to work out their remedy in the manner known to law.