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KUSHAL LTD. vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Uchit N Sheth
Res. Counsel
Ankit Shah

Petitioner / Applicant

KUSHAL LTD.
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Dec 17, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 19533 of 2019

Citation

2019(12) TAXREPLY 1741
Original Order
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ORDER

1. By this petition under article 226 of the Constitution of India, the petitioners have challenged the provisional attachment orders dated 18.10.2019 passed under section 83 of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter collectively referred to as the “GST Acts”) provisionally attaching the bank accounts of the petitioners. The petitioners seek a further direction to the respondents to forthwith release the provisional attachment of other bank accounts of the petitioners copies of which have not been served upon the petitioners. 2. The petitioners are engaged in the manufacture and sale of paper and paper waste since the year 2000 and are also engaged in trading various commodities. The petitioners are listed with Bombay Stock Exchange and are duly registered under the GST Acts. According to the petitioners, they duly file returns and discharge tax liability under the GST Acts. 3. It is the case of the ....

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