Bombay HC Rejected GST Writ Petition Due to Availability of Alternative Remedy

Ashok Kumar Vishwakarma Vs Union of India & Ors. (Bombay High Court) The petition was filed under Article 226 of the Constitution of India challenging two provisional attachment orders issued under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act). The first order dated 25 April 2022 attached the petitioner’s bank account, while the second order dated 6 April 2023 attached an immovable property. Both orders were passed by the Commissioner, CGST & Central Excise, Bhiwandi Commissionerate. The petitioner contended that the Commissioner had passed the provisional att...