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ASHOK KUMAR VISHWAKARMA vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

G.S. KULKARNI
JITENDRA JAIN
Pet. Counsel
Nirmal Pagaria.
Res. Counsel
Jaymala Ostwal
Siddharth Chandrashekhar.

Petitioner / Applicant

ASHOK KUMAR VISHWAKARMA
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Oct 4, 2023
Order No.

WRIT PETITION NO.11326 OF 2023

Citation

2023(10) TAXREPLY 8102
Original Order
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ORDER

P.C:- We have heard learned Counsel for the Petitioner as also learned Counsel for the Revenue in the present proceedings filed under Article 226 of the Constitution of India. The Petitioner has challenged the order dated 25th April 2022 passed by the Commissioner, CGST & Central Excise, Bhiwandi Commissionerate exercising powers under Section 83 of the Central Goods And Service Tax Act, 2017 (CGST Act) ordering provisional attachment of the Petitioner’s Bank Account No. 50200033711279 held by the Petitioner in the HDFC Bank, Anjur Road, Mankoli, Bhiwandi Branch. There is also a provisional attachment order passed under Section 83 dated 6th April 2023 by which the immovable property, being Flat No. C-103, 1st Floor, Durga Residency, Kharbav Village, Taluka Bhiwandi, Thane, Maharashtra-401 302 has been provisionally attached by such order as communicated to the Joint Sub-Registrar, Bhiwandi Taluka-I at Bhiwandi. 2. The Petitioner is before this Court assailing both ....

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