2020 (12) TMI 267

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....titioner.   P.C:- Heard Mr. Prakash Shah, learned Counsel for the petitioner.   2. Challenge made in this writ petition is to the provisional attachment of bank accounts of the petitioner under Section 83 of the Central Goods and Services Tax Act, 2017 (briefly 'the Act' hereinafter) vide letter dated 9th November, 2020 issued by the Assistant Commissioner (Anti- Evasion), Centr....

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....e requirement of law.   5. On a query by the Court, he submits that no enquiry has been initiated against the petitioner and in this connection, he has referred to one of the summons issued to the petitioner on 30th September, 2020. 6. Learned Counsel for the petitioner has referred to paragraph   5.13. of the writ petition and submits that against the presumptive demand of Rs. ....

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....t 1230273642 10,000.00 Savings Account 3711816281 18,41,386.51 Fixed Deposit 3745920404 1,00,00,000.00 Total 6,29,95,745.00 10. Since as per the provisional attachment dated 9th November, 2020, claim of the respondents is to the tune of Rs. 2,71,40,055.00, we are of the view that without entering into other aspects of the matter at this stage, it would meet the end....