Provisional Attachment: HC Directs Appellant to Avail Remedy under GST Rule 159(5)

Smt. Lalita Vs Central Goods And Service Tax And Another (Allahabad High Court) Introduction: In the case of Smt. Lalita Vs Central Goods And Service Tax And Another, the Allahabad High Court recently rendered a judgment regarding the provisional attachment under CGST Rules. The petitioner challenged the legality of an order by the Commissioner, Central Goods and Service Tax (CGST), Ghaziabad, leading to several points of contention. Analysis: The Court examined the situation of provisional attachment and considered whether the petitioner had followed the proper procedure under Rule 159(5) of ...