2020 (8) TMI 333

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....ALA Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 MR ANKIT SHAH(6371) for the Respondent(s) No. 1,2 MR SH ALMAULA(120) for the Respondent(s) No. 3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern through its proprietor, has prayed for t....

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....ct matter of challenge in this writ application is the order of provisional attachment of Bank Account bearing No.37846915026 of the writ applicant maintained with the State Bank of India. The impugned order of provisional attachment in Form No.GST DRC-22 reads thus: "Provisional attachment of property under section 83 of CGST Act 2017 as amended It is to inform that M/s. Namaska....

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.... 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. (2) Every such provision....