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TMI Blog2021 (3) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1 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 impugned orders dated 18.09.19 and 21.09.19 provisionally attaching the bank account, stock and plot in question as well as the impugned notice dated 21.09.19 annexed at Annexure "A", Annexure "B" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plot in question. (e) Pending the admission, hearing and final disposal of this petition, direct the respondents not to take any coercive action against the petitioner including any coercive action in terms of section 69 of the CGST Act as well as section 69 of the GGST Act. (f) Any other and further relief deemed just and proper be granted in the interest of justice. (g) To provide for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 74 of the said Act, however, in the present case, the impugned order of provisional attachment is totally silent as regards the section under which the proceedings have been launched. It was submitted that, therefore, the attachment of the bank account of the petitioner by the respondent is without any authority of law. 3. Reference was made to the impugned notice for attachment and sale of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing No. 917020059572117 maintained with the Axis Bank Limited, Kalol. 4.1 Direct service is permitted today." 3 We have heard Mr. Tushar Hemani, the learned Senior Counsel assisted by Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant and Mr. Trupesh Kathiriya, the learned A.G.P. appearing for the respondents. 4 It appears that the writ applicant came before this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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