2026 (5) TMI 256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Lavanita Chityale a/w. Ms. Rupal Shrimal, a/w. Ms. Ananya Saraogi i/b. Hedgehog & Fox LLP,. For the Respondent - State: Ms. Jyoti Chavan, Addl. G.P. PC: 1. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs : a. For the reasons stated above, it is prayed that this Hon'ble Court may be pleased to issue a Writ, Ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Account) * Bank of Maharashtra A/c no. being 60387476979 (Current Account) * Bank of Maharashtra A/c no. being 60389420775 (Cash Credit Facility) * ICICI Bank A/c no. being 015805010718 Fixed Deposit in the Lavasa City case. c. During the pendency of this Petition, be pleased to stay the effect and operation of the Impugned orders issued u/s 83 of the MGST Act dated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Petitioner would submit that by virtue of Section 83 (2) of the Central Goods and Service Tax Act 2017 (CGST Act). The time period of one year for which the attachment can subsist, has already lapsed. Learned counsel for the Respondent - State Ms. Jyoti Chavan, would not dispute this position. 4. We have heard learned counsel for the parties. Though this Petition has been heard from ti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... We are further of the view that in any event it is settled law that Cash Credits cannot be provisionally attached. As a consequence thereof, the Petitioner would be free to operate its following Bank accounts: * State Bank of India A/c no. being 41309523630 (Cash Credit Facility) * State Bank of India A/c no. 41308322390(Current Account) * Bank of Maharashtra A/c no. b....