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VARUN GUPTA vs. UNION OF INDIA AND OTHER
(Allahabad High Court)

Hon'ble Judges:

SURYA PRAKASH KESARWANI
JAYANT BANERJI
Pet. Counsel
Alok Saxena
Res. Counsel
Sudarshan Singh

Petitioner / Applicant

VARUN GUPTA
Respondent UNION OF INDIA AND OTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Aug 29, 2022
Order No.

Writ Tax No. - 858 of 2022

Citation

2022(8) TAXREPLY 6255
Original Order
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ORDER

1. Heard Sri Alok Saxena, learned counsel for the petitioner; Sri S.P. Singh, learned Additional Solicitor General of India assisted by Sri Sudarshan Singh, learned counsel for the respondent no.1 and Sri Dhananjay Awasthi, learned Senior Standing Counsel for the respondent no.2. 2. This writ petition has been filed praying for the following relief : “1. Issue a writ of certiorari quashing order dated 19.05.2022 passed by the respondent no.02 i.e. the Commissioner of Central Goods and Service Tax Act, Ghaziabad directing provisional attachment of the bank accounts of the petitioner and of his firm, detailed in Para 5 of this Writ (Tax) Petition.” 3. The petitioner is a proprietor of M/s. S G Plastic Industries, B-19 Roop Nagar Industrial Area, Loni, Ghaziabad, engaged in manufacturing of plastic granules and its compounding. 4. Earlier, Bank account of the petitioner was attached under Section 83 of The Central Goods & Services Tax Act, 2017 (hereinaf....

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