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TMI Blog2019 (9) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... AND NOTICE SERVED BY DS(5) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Ravish Bhatt learned Advocate for the petitioner has inter alia invited the attention of the court to the order of prohibition dated 30.7.2019 passed by the Assistant Commissioner of State Tax under rule 139(4) of the Gujarat Goods and Service Tax, 2017 (hereinafter referred to as 'GGST Act, 2017' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e than a crore rupees, which is more than the amount estimated by the respondents, which may become due and payable in case an assessment order is passed against the petitioner. It was submitted that therefore, there is no justification for attaching the bank accounts over and above the attachment of the office premises when the liability that may arise is already protected by the attachment over ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Maithili Mehta learned Assistant Government Pleader waives service of notice of rule on behalf of the respondent Nos.1, 2 and 4 and Mr. Nirzar Desai learned Senior Standing Counsel waives service of notice of rule on behalf of respondent No.3. 8. In the meanwhile by way of interim relief, the order dated 30.7.2019 issued under rule 139(4) of the GGST Rules as well as the attachment of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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