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SMITA AND SONS COAL PRIVATE LIMITED vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
SANDEEP N. BHATT
Pet. Counsel
Vijay H Patel
Res. Counsel
Siddharth Rami

Petitioner / Applicant

SMITA AND SONS COAL PRIVATE LIMITED

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Feb 1, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 10780 of 2022

Citation

2023(2) TAXREPLY 6956

Original Order
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner challenges the order of provisional attachment of the Bank under section 83 of the Gujarat Goods and Services Tax Act, 2017 (โ€˜the Actโ€™ hereinafter) issued on 18.05.2022 issued in FORM No.GST DRC-22 by the respondent No.2 attaching the Bank account of the petitioner on the ground of the violation of provisions of law. 2. Brief facts leading to the present petition are as follow: 2.1 The petitioner is a private limited company engaged in the business of trading in coal. It is also having valid registration number under the Act. 2.2 The respondent No.2 is an officer under the provision of section 3 of the Act entrusted with the assessment and recovery of GST under various provisions of the Act. 2.3 The petitioner is regular in filing its return under the Act both annually and periodically. 2.4 During the period between 2018-19, the petitioner company had purchased Iron an....

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