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ANKIT LOKESH GUPTA vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Vaibhavi K Parikh
Res. Counsel
Maithili Mehta

Petitioner / Applicant

ANKIT LOKESH GUPTA

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 1, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 16632 of 2019

Citation

2019(10) TAXREPLY 1853

Original Order
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ORDER

1. By this petition under article 226 of the Constitution of India, the petitioner has challenged the order dated 19.09.2019 issued by the second respondent provisionally attaching the bank account bearing No. 385305000096 of the petitioner maintained with the ICICI Bank, Gandhidham. 2. By the impugned order dated 19.09.2019, the bank account of the petitioner came to be attached on 19.09.2019 without furnishing a copy of such order to the petitioner. The petitioner, however, obtained the copy of the said order from the concerned bank. The second respondent also issued summons dated 19.09.2019 under section 70(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as 'the GGST Act') and ordered the petitioner to remain present before him on 09.10.2019. 3. Since, according to the petitioner, the order dated 19.09.2019 passed by the second respondent wa....

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