The Allahabad High Court has held that remedy against provisional attachment must be availed Rule 159(5) of the Central Goods and Service Tax Rules, 2017 before approaching court. Shri Anoop Trivedi, Senior Counsel, assisted by Shri Anuj Agarwal, counsel appeared for the petitioner, Shri Om Prakash Mishra, for respondent no. 2 and Shri Gaurav Mahajan,…
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