2022 (2) TMI 779

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PLEADER/PP 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/an assessee has prayed for the following reliefs: "(A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set asid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and operated by the writ applicant. It appears that the Office of the Deputy Commissioner of State Tax in exercise of its powers under Section 83 of the GST Act, thought fit to provisionally attached the bank account. 3. We have heard Mr. Hiren Trivedi, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 4. It is serious....