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2020 (3) TMI 616

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..... (99) for the Respondent(s) No. 1 ORAL ORDER (PER : MR. J.B.PARDIWALA) 1. Rule returnable forthwith. Mr.Soaham Joshi, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the respondents. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs: "(a) quash and set-aside the imp .....

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..... Tax Act, 2017 (for short "the GGST Act"). 4. Manifold grounds have been raised in this writ application questioning the legality and validity of the impugned order of provisional attachment. 5. It appears from the materials on record that the writ-applicant has a Bank account No. 50200021304445 maintained with the HDFC Bank Ltd., Gondal. 6. We may not adjudicate this writ application on merits .....

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..... n date, it cannot be said that the account of the writ-applicant is under any attachment. 11. In such circumstances referred to above, the HDFC Bank Ltd., Gondal shall permit the writ-applicant to operate his account. 12. With the above, this writ-application stands disposed of. Rule is made absolute to the aforesaid extent. Direct service is permitted.
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