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BHARAT PARIHAR & OTHERS vs. STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

G.S. KULKARNI
JITENDRA JAIN
Pet. Counsel
Brijesh Pathak
Res. Counsel
Shruti D. Vyas

Petitioner / Applicant

BHARAT PARIHAR & OTHERS
Respondent STATE OF MAHARASHTRA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Jun 30, 2023
Order No.

WRIT PETITION NO.3742 OF 2023 WITH WRIT PETITION NO.3744 OF 2023,WITH WRIT PETITION NO.3905 OF 2023

Citation

2023(6) TAXREPLY 7547
Original Order
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ORDER

JUDGMENT (PER JITENDRA JAIN, J.) : This petition challenges provisional attachment of bank account of the Petitioner with Yes Bank, Mumbai, under Section 83 of the CGST Act, 2017 and further communication dated 19th April 2023, whereby the provisional attachment made on 21st April 2022 is retained under Section 83 of the CGST Act. The petition is filed after the objections of the Petitioner to provisional attachment were disposed of under Rule 159(5) of the CGST Rules by the Respondents. 2. We have heard learned Counsel for the Petitioner and learned Counsel for the Respondents. 3. At the outset, the Respondents have raised a preliminary ground that the order disposing off objections under Rule 159(5) of CGST Rules attaching the bank account provisionally is an appealable order and, therefore, this Court should not entertain the petition. The Respondents have relied on Section 107 of the Act in support of the contention that the same is an appealable order. On the other ....

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