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GST: HC refuses to entertain writs as alternate remedy against attachment order was available

Case Law Details

Case Name
Neutron Steel Trading Pvt. Ltd. Vs Commissioner CGST (Delhi High Court)
Date of Judgement/Order
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Neutron Steel Trading Pvt. Ltd. Vs Commissioner CGST (Delhi High Court) Petitioners have a remedy against the order of attachment by way of filing objection under sub-rule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017, this court would be reluctant to entertain these petitions under Article 226 of the Constitution of India in view of the fact that the petitioners have an efficacious alternative remedy before the competent authority before whom all the contentions raised in the present petitions can be raised. This court is, therefore, not inclined to entertain these petitio...
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