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J CORE INTERNATIONAL vs. ASSISTANT COMMISSIONER, CGST
(Gujarat High Court)

Hon'ble Judges:

J.B. PARDIWALA
ILESH J. VORA

Pet. Counsel

Hardik V Vora

Res. Counsel

Petitioner / Applicant	J CORE INTERNATIONAL
Respondent	ASSISTANT COMMISSIONER, CGST
Court	Gujarat High Court
State	Gujrat
Date	Jan 19, 2021
Order No.	R/Special Civil Application No. 971 of 2021
Citation	2021(1) TAXREPLY 3798
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Section 83

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ORDER
1. By this Writ Application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs :- “a. A Writ of Certiorari or any other Writ, order or direction in the nature of Certiorari directing the respondents to quash the notice of provisional attachment under section 83 of the Act for provisional attachment of Bank Account No.918020082527790 as one year is passed from date of such order. b. Pending hearing and final decision of the petition, to allow operation of bank account; c. Pass any other order(s) as this Hon'ble Court may deem fit and appropriate in order to grant interim relief to the Petitioner; d. Any other and further relief deemed just and proper be granted int eh interest of justice; e. To provide for the cost of this petition.” 2. The subject matter of challenge in the present Writ Application is to the order of provisional attachment of Bank Account in the Form GST DRC-22 dated 24.10.2....