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ALFA ENTERPRISE vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Varis V Isani
Res. Counsel
Maithili Mehta

Petitioner / Applicant

ALFA ENTERPRISE
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 1, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16698 of 2019

Citation

2019(10) TAXREPLY 1849
Original Order
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ORDER

1. By this petition, the petitioner seeks a direction to the respondent authorities to forthwith withdraw bank attachment made on the IDBI Bank Limited, Prahladnagar Branch, Ahmedabad and Current Account No.1024102000009874, release of godown/office and to unblock credit under section 83 of the Central Goods and Services Tax Act, 2017. 2. Since the order of attachment of the bank account as well as godown/office and blocking of credit were not placed on record and were not made available to the petitioner, this court has perused the original file produced by the learned Assistant Government Pleader for the perusal of this court. 3. Upon a query raised by the court, the learned Assistant Government Pleader, under instructions, has stated before this court that the order of attachment under section 83 of the CGST Act attaching the bank account of the petitioner has not been communicated to the petitioner. Upon perusal of the order of attachment dated 3.8.2019 issued under sect....

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