PRAMOD KHAD BHANDAR Vs. UNION OF INDIA

JUDGEMENT

(1.) The proceedings of the Court are being conducted by Hon'ble the Chief Justice/ Hon'ble Judges through Video Conferencing from their residential offices/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.

(2.) It is brought to our notice that post passing of the impugned order dated 5th of March, 2020, petitioner's bank account(s) also stands attached.

(3.) According to the Revenue, petitioner has an equally alternative efficacious remedy of filing an appeal under the provisions of the Bihar Goods and Services Tax Act, 2017.