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ORIGINATIVE TRADING PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

R.D. DHANUKA
S.M. MODAK
Pet. Counsel
Prithviraj Chaudhari
Aansh Prashant Desai
Res. Counsel
Jitendra B. Mishra

Petitioner / Applicant

ORIGINATIVE TRADING PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Feb 28, 2022
Order No.

WRIT PETITION NO. 3786 OF 2021

Citation

2022(2) TAXREPLY 5437
Original Order
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ORDER

Rule. Mr. Mishra, learned counsel for the respondents waives service. By consent of parties, writ petition is heard finally. 2. By this petition filed under Article 226 of the Constitution of India, the petitioner has prayed for a declaration that the circular dated 23rd February, 2021 is ultra vires the provisions of the Central Goods and Services Tax Act, 2017 (for short CGST Act, 2017) or in the alternative to read down the circular dated 23rd February, 2021 to make the recording of reasons or grounds of attachment mandatory in the attachment order or Form DRC-22 issued in terms of Rule 159(1) of the CGST Rules. 3. The petitioner also prays for writ of certiorari for quashing and setting aside the impugned freezing orders dated 7th December, 2021 issued by the respondent no.3 and further seeks writ of mandamus in terms of prayer clause (d) of the petition. 4. It is the case of the petitioner that the petitioner purchased the goods locally from wholesale traders which ....

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