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ELENYA INDIA TRADING PVT. LTD. AND ANR., AND FAXON INDIA TRADING PVT. LTD. AND ANR. vs. OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE AND ORS.
(Bombay High Court)

Hon'ble Judges:

RANJIT MORE
N. J. JAMADAR
Pet. Counsel
Sujay Kantawala
Taraq Sayed
Res. Counsel
J. B. Mishra

Petitioner / Applicant

ELENYA INDIA TRADING PVT. LTD. AND ANR., AND FAXON INDIA TRADING PVT. LTD. AND ANR.
Respondent OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE AND ORS.
Court Bombay High Court
State

Maharashtra

Date Sep 30, 2019
Order No.

WRIT PETITION NO. 3355 of 2019 And WRIT PETITION NO. 3356 of 2019

Citation

2019(9) TAXREPLY 1864
Original Order
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ORDER

1. Heard Dr. Kantawala, learned counsel for the petitioners and Mr. Mishra, learned counsel for respondent Nos. 1 and 2. 2. By these petitions filed under Article 226 and 227 of the Constitution of India, the petitioners are seeking direction to the respondents to de-freeze/withdraw restrictions placed on operations of their accounts in Union Bank of India and Axis Bank. Learned counsel for the petitioners submitted that the Office of the Additional Commissioner, CGST and Central Excise, Mumbai Central has provisionally attached the petitioners’ bank accounts in Union Bank of India and Axis Bank by passing orders under Section 83 of CGST Act, 2017. 3. Dr. Kantawala, learned counsel for the petitioners, invited our attention to the provisions of Section 83 of the said Act and Rule 159(1) of CGST Rules 2017 and made following submissions : i) The orders provisionally attaching the petitioners bank accounts are passed by the Additional Commissioner and not the Commiss....

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