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SHRI BHARAT PARIHAR vs. STATE OF MAHARASHTRA & OTHERS
(Bombay High Court)

Hon'ble Judges:

G.S. KULKARNI
JITENDRA JAIN

Pet. Counsel

Brijesh Pathak.

Res. Counsel

Shruti D. Vyas

Petitioner / Applicant	SHRI BHARAT PARIHAR
Respondent	STATE OF MAHARASHTRA & OTHERS
Court	Bombay High Court
State	Maharashtra
Date	Aug 28, 2023
Order No.	WRIT PETITION NO.9277 OF 2023, WRIT PETITION NO.9291 OF 2023 AND WRIT PETITION NO.9294 OF 2023
Citation	2023(8) TAXREPLY 7831
Original Order
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ORDER
P.C. These are three petitions in which reliefs claimed are similar, namely in regard to the challenge to the provisional attachment of the Petitioners’ bank accounts as ordered by the Joint Commissioner of State Tax, Investigation-C, Mumbai exercising powers under Section 83 of the Goods and Services Tax Act, 2017. 2. Insofar as Writ Petition No. 9277 of 2023, Shri. Bharat Parihar Vs. State of Maharashtra & Ors. and Writ Petition No. 9291 of 2023, Shri. Kishan Lal Bunkar Vs. State of Maharashtra & Ors. are concerned, already show cause notices have been issued by the Respondents which are also replied by the Petitioners. The show cause notices are pending adjudication. Ms. Vyas learned Counsel for the Respondents would submit that the Petitioners have refused to appear for a personal hearing, which was time and again fixed. Responding to such contention of Ms. Vyas, Counsel for the Respondent, Mr. Pathak, learned counsel for the Petitioners would sub....