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GLOBAL TABACC LEGACY vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

AVINASH G. GHAROTE
JAWALKAR
Pet. Counsel
Anupam Dighe
Sujay Kantawala
Chandani Tanna
Res. Counsel
S.n. Bhattad

Petitioner / Applicant

GLOBAL TABACC LEGACY
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Sep 5, 2024
Order No.

WRIT PETITION NO. 4932/2024

Citation

2024(9) TAXREPLY 10755
Original Order
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ORDER

ORDER 1. At the outset, the learned counsel for petitioner seeks to delete the respondent No.4 from the array of respondents. The same is permitted at the risk and consequences of the petitioner. The deletion be carried out forthwith. 2. The petition questions the order dated 24.07.2024 (page 61), whereby in exercise of powers under Section 83 of the Central Goods and Services Tax Act, 2017, order of provisional attachment of the petitioner has been passed by the respondent No.2. Mr. Sujay Kantawala, learned counsel for the petitioner submits, that the impugned order is infirm inasmuch as it does not reflect the opinion of the Commissioner, that for the purpose of protecting interest of the Government revenue it is necessary to do so. 3. In view of the above contentions, we had asked Mr. Bhattad, learned counsel for the respondents, to point out the reasons for forming such an opinion, as the impugned order does not reflect any reasons for recording such opinion. Mr. Bha....

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