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ADDITIONAL DIRECTOR GENERAL vs. PRANIT HEM DESAI
(Gujarat High Court)

Hon'ble Judges:

J.B. PARDIWALA
NISHA M. THAKORE
Pet. Counsel
Ankit Shah
Dhaval D Vyas
Res. Counsel
D K Trivedi

Petitioner / Applicant

ADDITIONAL DIRECTOR GENERAL
Respondent PRANIT HEM DESAI
Court Gujarat High Court
State

Gujrat

Date Feb 2, 2022
Order No.

MISC. CIVIL APPLICATION (FOR RECALL) NO. 2 of 2019 In R/SPECIAL CIVIL APPLICATION NO. 9392 of 2019 With 9396 of 2019, 9397 of 2019, 9398 of 2019, 9399 of 2019, 9400 of 2019

Citation

2022(2) TAXREPLY 5432
Original Order
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ORDER

1. Since the issues raised in all the captioned applications are the same and the clarification sought for is also of the self same order passed by this Court, those were taken up for hearing analogously and are being disposed of by this common order. 2. The subject matter of challenge in the main matters was to the orders of provisional attachment of bank accounts of the opponents under Section 83 of the CGST Act, 2017. While allowing all the six writ applications, this Court observed in paragraphs 23 and 24 respectively as under: “23. Without entering into any other controversy, we are inclined to allow all the six writ applications on the short ground that during the period between July 2017 and May 2019, the total input tax credit availed by the writ applicants aggregates to ₹ 59,49,18,103/- (Rupees Fifty Nine Crore Forty Nine Lakh Eighteen Thousand One Hundred Three only), whereas the total tax paid during this period aggregates to ₹ 63,62,41,525/- (Rupees Six....

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