Rajasthan HC Dismisses GST Writ as Statutory Remedies for De-Sealing & Release of Goods Not Availed

Murliwala Pigment Vs Union of India (Rajasthan High Court) The Rajasthan High Court dismissed a writ petition challenging the sealing of four business premises, the issuance of DRC-22 dated 12.03.2026, and the provisional attachment of bank accounts by GST authorities. The petitioner, a registered dealer under the GST regime, contended that the GST authorities had acted without jurisdiction by sealing business premises and freezing bank accounts merely on the basis of summons and search proceedings. The petitioner argued that under Section 6(2)(b) of the CGST Act, formal proceedings commence o...