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PANAQUA TRADECOM PRIVATE LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V.ANJARIA
BHARGAV D. KARIA
Pet. Counsel
Dhaval Shah
Res. Counsel
Nikunt K Raval
Priyank Lodha

Petitioner / Applicant

PANAQUA TRADECOM PRIVATE LIMITED
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Oct 20, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 6853 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6718 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8355 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 8388 of 2022

Citation

2022(10) TAXREPLY 6504
Original Order
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ORDER

In all the captioned petitions, there exists common thread of facts and identical issue. Therefore, all the petitions were taken up for consideration simultaneously to be treated by this common order. 1.1 Heard learned advocate Mr. Dhaval Shah for the petitioners, also heard learned advocate Mr. Priyank Lodha and learned advocate Mr. Nikunt Raval for the respondents for whom they appear in the respective petitions. 2. The grievance of the petitioners is about provisional attachment of their bank accounts acted upon by the authorities in exercise of powers under section 83 of the Central Goods and Services Tax Act, 2017. 3. Representatively taken from Special Civil Application No. 6853 of 2022, the prayer is to set aside the orders dated 11.3.2021 and 12.10.2021 passed by the respondent No.2-Commissioner of CGST and Central Excise, Ahmedabad in FORM GST DRC- 22 attaching the bank accounts retained by the petitioners with IDBI Bank Ltd. and Kotak Mahindra Bank Ltd.-the res....

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