2022 (2) TMI 779

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..... PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. By this writ application under Article 226 of the Constitution of India, the writ applicant/an assessee has prayed for the following reliefs: "(A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside any order passed under section 83 read with Rul .....

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..... the Deputy Commissioner of State Tax in exercise of its powers under Section 83 of the GST Act, thought fit to provisionally attached the bank account. 3. We have heard Mr. Hiren Trivedi, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the respondents. 4. It is seriously disputed by Mr. Trivedi that such order of provisional attachment .....

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