Rajasthan High Court Holds Sealing of Business Premises and Bank Account Attachment Under CGST Act Valid Where Statutory Remedies Not Exhausted
The Rajasthan High Court has ruled that actions taken by tax authorities under Sections 67 and 83 of the CGST Act, including sealing of business premises and provisional attachment of bank accounts, are valid where the petitioner has not availed statutory remedies. The Court emphasized that writ jurisdiction under Article 226 should not be invoked when alternative remedies exist.
