2020 (12) TMI 268

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....r. P.C:- Heard Mr. Prakash Shah, learned Counsel for the petitioner. 2. Leave granted to the Petitioner to make amendment in the Petition. Re-verification is dispensed with. 3. 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 lett....

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....as been made by the Assistant Commissioner and not by the Commissioner as is the requirement of law. 6. 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 23rd October, 2020. 7. Learned Counsel for the petitioner has referred to paragraph 5.13 of the writ petit....

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....00.00 Fixed Deposit 5131984389 15,70,000.00 Fixed Deposit 5132092989 2,00,000.00 Fixed Deposit 5132226538 11,30,000.00 Fixed Deposit 5132246979 12,60,000.00 Fixed Deposit 5132477634 5,00,000.00 Fixed Deposit 5132610229 34,00,000.00 Fixed Deposit 5132869955 10,000.00 Fixed Deposit 5132910067 2,00,000.00 Fixed Deposit 5132....