2021 (2) TMI 290

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....or the Petitioner(s) No. 1 NOTICE NOT RECD BACK(3) for the Respondent(s) No. 2,3,4 NOTICE SERVED(4) for the Respondent(s) No. 1 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 has prayed for the following reliefs: 30(a) to declare the impugned Order No.GSL/S.5(1)/S.83/B.14....

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....ces of the case and in the interest of justice; (e) to award costs of and incidental to this application be paid by the respondents; 2. We have heard Mr. Avinash Poddar, the learned counsel appearing for the writ-applicant and Mr. Chintan Dave, the learned AGP appearing for the respondents. 3. It appears from the material on record that the writ-applicant has been served with a show....

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....have been ordered to be provisionally attached under Section 83 of the SGST Act, 2017. The position of law in this regard is now well-settled. Even otherwise, Mr. Poddar, the learned counsel would submit that for a liability of Rs. 3 lac and odd amount, the authority ought not to have proceeded to provisionally attached the immovable properties worth rupees more than 10 crores. He would further su....