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MRIDUL TOBIE INC. vs. THE COMMISSIONER, C.G.S.T. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

NAHEED ARA MOONIS
SAUMITRA DAYAL SINGH
Pet. Counsel
Mohit Singh
Res. Counsel
Ramesh Chandra Shukla
Manish Trivedi

Petitioner / Applicant

MRIDUL TOBIE INC.
Respondent THE COMMISSIONER, C.G.S.T. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 1, 2021
Order No.

Writ Tax No. - 462 of 2020

Citation

2021(10) TAXREPLY 4791
Original Order
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ORDER

1. Heard Ms. Anjali Jha, learned counsel for the petitioner; Sri R.C. Shukla, learned counsel for the revenue and Sri Namit Srivastava, Advocate, holding brief of Sri Manish Trivedi, learned counsel appearing for the respondent- Bank. 2. Present writ petition has been filed to assail the action taken by the respondents-revenue authorities whereby they had restrained the petitioner from utilising its money lying in its bank account bearing No. 414505000364 with the ICICI Bank Ltd., Advant IT Park, Sector-142, Noida, Gautam Budh Nagar. 3. Pleadings have been exchanged. 4. It thus transpires that the provisional attachment of the petitioner's aforesaid account had been carried out vide communication dated 11.05.2020 under Rule 129(1) of the CGST Rules, 2017 read with Section 83 of the CGST Act, 2017. 5. Short submission advanced by learned counsel for the petitioner is that merits of the action taken by the respondents apart, today, by virtue of the operation of law....

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