9911796707
TMI Blog2023 (1) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... T ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. By way of the present petition under Article 226 of the Constitution of India, the petitioner seeks the direction upon the respondent authority to lift the attachment on Bank Accounts being (i) Current Account No.32444283699 with State Bank of India, Thakkar Bappa Nagar, Ahmedabad, (ii) Current Account No.918020097072117 with Axis Bank, Bapu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s.83 is a drastic power and Rule 159 of the GST Rules, needs to be followed strictly. Therefore, the present petition with the following prayers : "17. In the premises aforesaid, the petitioner most humbly and respectfully prays that : (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 asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be pleased to grant ex-parte, ad interim order in favour of the petitioner herein in terms of prayer clause 'A' and 'B'; (D) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case." 2. Affidavit-in-reply on behalf of respondent No.2 has been filed. According to the respondent, as per judgement of this court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts. Stock Registers and Invoices of the A.Y.2018-19 belonging to the petitioner, were required as the credit pertaining to the transactions conducted during this financial year, were required to be examined. 3. We have heard learned advocate Mr.Hiren Trivedi for the petitioner and learned AGP Mr.Trupesh Kathiriya for the respondent. On instruction, learned AGP has urged that the papers consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicate all these issues, but the court needs to indulge at this stage. 5. On filing an Undertaking before this Court of maintaining the balance of Rs.5,88,153/- in savings account No.919010045294509 and balance of Rs.88,843/- in current account No.918020097072117 of Axis Bank, Bapunagar, the petitioner is permitted to operate his current account No.918020097072117 of Axis Bank, Bapunagar, upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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