2021 (3) TMI 852

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....vernment Pleader 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: "(a) quash and set aside the impugned orders dated 18.09.19 and 21.09.19 provisionally attaching the bank account, stock and plot in question as well as the impugned notice date....

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....o operate such bank account also lift the attachment on stock and the plot in question. (e) Pending the admission, hearing and final disposal of this petition, direct the respondents not to take any coercive action against the petitioner including any coercive action in terms of section 69 of the CGST Act as well as section 69 of the GGST Act. (f) Any other and further relief dee....

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.... out that the same can be invoked during the pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the said Act, however, in the present case, the impugned order of provisional attachment is totally silent as regards the section under which the proceedings have been launched. It was submitted that, therefore, the attachment of the bank account of the petitioner by the respondent i....

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.... the respondent No. 2 is directed to forthwith release the provisional attachment of the bank account of the petitioner bearing No. 917020059572117 maintained with the Axis Bank Limited, Kalol. 4.1 Direct service is permitted today." 3 We have heard Mr. Tushar Hemani, the learned Senior Counsel assisted by Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant and Mr....