HC: Citing alternative efficacious remedy, dismisses writ challenging provisional attachment of payment receivable

Himachal Pradesh HC holds writ petition challenging the provisional attachment of payment receivable by Petitioner as “not maintainable” with a finding that “petitioner has not only efficacious remedy, rather alternative remedy under the GST Act”; In rebuttal to assessee’s contention that in spite of alternate remedy, the writ court may in an appropriate case exercise its discr...