2019 (2) TMI 827 – GUJARAT HIGH COURT – TMI – Provisional attachment of Bank Accounts – section 83 of the Gujarat Goods and Services Tax Act, 2017 – Held that:- A perusal of the record of the case reveals that the petitioner is not a fly by night operator and has paid duty and tax to the tune of more than rupees one hundred crore in the last year. Under the circumstances, the respondent shall explain the expediency and the rationale behind ordering attachment of all the bank accounts of the petitioner and virtually bringing its business to a grinding halt.
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Issue Notice returnable on 23rd January, 2019. – R/SPECIAL CIVIL APPLICATION NO. 618 of 2019 Dated:- 17-1-2019 – MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) :
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ing the details of the bank accounts of the petitioner, which indicates that the petitioner has a large amount of cash lying at its disposal with the concerned banks. 2. A perusal of the record of the case reveals that the petitioner is not a fly by night operator and has paid duty and tax to the tune of more than rupees one hundred crore in the last year. Under the circumstances, the respondent shall explain the expediency and the rationale behind ordering attachment of all the bank accounts of the petitioner and virtually bringing its business to a grinding halt. 3. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 23rd January, 2019. In the meanwhile, by way of ad-interim rel
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