TaxTMI 
TaxTMI 
2021 (2) TMI 291
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.... the Respondent(s) : Mr Devang Vyas, Addl. Solicitor General of India For the Respondent(s) : Notice Served By DS ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ-application under Article226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 8(A) be pleased to issue a writ of certiorari or any other writ or direction quashing and s....
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....d-19 Pandemic. The petitioner undertakes to pay and affix the same as and when directed by this Hon'ble Court; (D) be pleased to pass any other and further order as this Hon'ble Court may deem fit interest of justice; (E) Award Costs. 2. The controversy involved in the present litigation is in a very narrow compass. It appears from the materials on record that the writ-applicant is a ....
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.... business. We do not propose to go any further in this regard. 4. In the aforesaid context, the short point falling for our consideration is whether the respondent no.2 could have invoked the Section83 of the Act, 2017 for the purpose of passing an order of provisional attachment or not? 5. We have heard Mr. Manan Paneri, the learned counsel appearing for the writ-applicant and Mr. Devang Vyas, ....
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....ending against the writ-applicant. In the absence of pendency of any such proceedings referred to above, the respondent no.2 could not have invoked Section83 of the Act for the purpose of provisional attachment. Assuming for the moment that something has surfaced in the course of any inquiry or investigation against the writ-applicant as regards some business transaction with any other individuals....