2021 (8) TMI 618

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....nsel for opposite party No.5 and Ms. Veena Raje, learned counsel for Union of India. By means of this petition, the petitioner has challenged the order of provisional attachment dated 25.02.2021 and has sought some ancillary reliefs also. The petitioner had earlier filed a writ petition before this Court bearing No. 5804 (MB) of 2021, M/s. Panchtatva Enterprises Vs. Union of India and others, challenging an earlier order of provisional attachment dated 03.02.2021 pertaining to the same proceedings under the Central Goods and Service Tax, 2017 (hereinafter referred to as, 'Act, 2017'). The said petition was decided on 27.07.2021 in the following terms: "Heard Ms. Anjali Jha, along with Sri Pranjal Krishna, learned counsel....

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....e fact that subsequent to issuance of the communication dated 03.02.2021, impugned herein, another order dated 25.02.2021 has been passed by the Additional Director, freezing the same account, as such, communication impugned herein, even otherwise has outlived its utility, we do not find any reason to entertain this writ petition. We, accordingly, dismiss it with these observations, however, without prejudice to the rights of the petitioner, if any, to challenge the subsequent orders passed by Additional Director freezing its account, unless there is some other legal impediment in this regard especially in view of the rejection of petitioner's writ petition by the Supreme Court of India as already referred." During the pende....