M/s H.M. INDUSTRIAL PVT. LTD Versus THE COMMISSIONER, CGST AND CENTRAL EXCISE
GST
2019 (1) TMI 1287 – GUJARAT HIGH COURT – 2019 (22) G. S. T. L. 187 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 22-1-2019
R/SPECIAL CIVIL APPLICATION NO. 1160 of 2019
GST
MS HARSHA DEVANI AND DR A. P. THAKER, JJ.
For The PETITIONER (s) : ANANDODAYA S MISHRA (8038)
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Heard Mr. A. S. Mishra, learned advocate for the petitioner.
2. From the facts as emerging from the record, it appears that provisional attachment of the bank accounts of the petitioner has been made under section 83 of the Central Goods and Services Tax Act, 2017, however, no copy of any order under section 83 of the sa
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