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RD ENTERPRISES vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA
Pet. Counsel
Srijan Pandey
Swetashwa Agarwal
Res. Counsel
Krishna Agarawal
Parv Agarwal

Petitioner / Applicant

RD ENTERPRISES

Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 12, 2024
Order No.

Writ Tax No. - 978 of 2024

Citation

2024(9) TAXREPLY 10860

Original Order
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ORDER

ORDER 1. Heard Sri Swetashwa Agarwal, learned counsel appearing on behalf of the petitioner and Sri Parv Agarwal, learned counsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the provisional attachment order dated May 16, 2024 passed by the respondent authorities under Section 83 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as "the Act"). 3. It is to be noted that the same bank account had been attached vide order dated February 16, 2023. After expiry of the period of one year, the writ petitioner had filed a writ petition seeking removal of the said attachment. Subsequent to the filing of the said writ petition, it appears that the attachment was removed and the same has been recorded in the order passed by the coordinate Bench of this Court dated May 6, 2024 in Writ Tax No.699 of 2024. 4. Surprisingly, ten days after ....

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