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CONCEPTIAL TRADE vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
BHARGAV D. KARIA
Pet. Counsel
Naman H Kinkhabwala
Res. Counsel
Krutik Parikh
Agp

Petitioner / Applicant

CONCEPTIAL TRADE
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 19, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 7687 of 2022

Citation

2022(10) TAXREPLY 6629
Original Order
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ORDER

In the facts and circumstances of the case and having regard to the request and consent of the learned advocates for the respective parties, the petition is taken up for final consideration. 1.1. Rule returnable forthwith. Learned advocate Mr. Krutik Parikh waives service of Rule on behalf of respondent - State and its authorities. 1.2 Heard learned advocate Mr.Naman Kinkhabwala for the petitioner and learned AGP for the respondents. 2. What the petitioner has prayed in this Special Civil Application filed under Article 226 of the Constitution is to set aside attachment notice dated 06.01.2022 issued by the Assistant Commissioner of State Tax, Unit 16, Ahmedabad. The said notice came to be issued under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act). 2.1 Further prayed is to direct the respondents and their officers to de-freeze bank account no. 10077040495 in IDFC First Bank, Kandivli (West), Mumbai, standing in the name of the petitioner.....

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