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MANOKAMNA vs. THE UNION OF INDIA THROUGH THE SECRETARY AND OTHERS
(Patna High Court)

Hon'ble Judges:

RAJEEV RANJAN PRASAD
Pet. Counsel
Gautam Kumar Kejriwal
Res. Counsel
Vikash Kumar

Petitioner / Applicant

MANOKAMNA
Respondent THE UNION OF INDIA THROUGH THE SECRETARY AND OTHERS
Court Patna High Court
State

Bihar

Date Jun 15, 2022
Order No.

Civil Writ Jurisdiction Case No. 8457 of 2022

Citation

2022(6) TAXREPLY 5942
Original Order
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ORDER

This application has come up for consideration on the point of interim relief. Learned counsel for the petitioner prays for defreezing at least the saving bank account of the proprietor of the petitioner firm. Mr. Gautum Kejriwal, learned counsel for the petitioner submits that the coercive action has been taken by freezing the account from the petitioner’s firm including the saving bank account of the proprietor as a measure for recovery of the amount of tax interest and penalty in terms of the impugned order. It is submitted that in the present application the vires of Section 16(4) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘GST Act’) has been challenged on various grounds including that it is an infringement of the fundamental rights guaranteed to the petitioner under Article 14 and 19 (1)(g) and the constitutional right granted under Article 300A of the Constitution of India. The main submission for purpose ....

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