2021 (1) TMI 797

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.... FOR THE RESPONDENT 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 partnership firm through one of its partners, has prayed for the following reliefs: "a) to declare the impugned order No.GSL/S.5(1)/S.83/B.14 dated 15.01.2018 issued by respondent No.2, as without authority of law ....

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.... e) To award costs of and incidental to this application be paid by the respondents." 2 It appears from the materials on record that this is a third round of litigation. Mr. Chintan Dave, the learned A.G.P. appearing for the State respondent, on an advanced copy served to him of the writ application, invited the attention of this Court to the two orders passed by a Coordinate Bench dated 20....

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....tion 83 of the Act and the second order passed in Form GST DRC - 22 dated 23rd September 2020 is with respect to the provisional attachment of the cash credit account of the writ applicant maintained with the Kotak Bank at Surat. The summary of the properties provisionally attached is as under: Sr. No. Property details Type Owner Value 1 B­2/28, Hojiwala Industrial Estate,....

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....sp; 5. Mr. Poddar, the learned counsel pointed out that the order of provisional attachment is specifically confined to the cash credit account only and not to the other accounts including the fixed deposits referred to above in the chart. He submits that as the PAN Card number is common, no sooner the authority concerned instructed the bank to provisionally attached the cash credit account, th....