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TMI Blog2023 (1) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the attachment being lifted on his current account - Let the scrutiny be completed by 11/01/2023. The matter shall be heard on that day finally. - R/SPECIAL CIVIL APPLICATION NO. 15136 OF 2022 - - - Dated:- 22-12-2022 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT MR HIREN J TRIVEDI FOR THE PETITIONER MS POOJA ASHAR, LD.AGP FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. By way of the present petition under Article 226 of the Constitution of India, the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt in Form GST DRC-03 (at Annexure-C) and (at Annexure-C1) and further be pleased to quash and set aside orders passed under section 83 read with Rules 159 in Form GST DRC-22 dated 05.07.2022 (at Annexure-G) attaching the stock of the petitioner; (B) 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 direct the respondent- authorities to life 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, Bapunagar and (iii) Savings Account No.919010045294509 with Axis Bank, Bapunagar and on stock attached on 05.07.2022; (C) Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner and learned AGP Mr.Trupesh Kathiriya for the respondent. On instruction, learned AGP has urged that the papers considering F.Y. 2018-19 have been submitted in the department by the petitioner in the month of December and entire scrutiny would be over by the first week of January. It is not being disputed that subjective satisfaction recorded is post attachment of the bank accounts. However, he submits that total liability was more than Rs.9 Crores after including the penalty and interest. Otherwise, it comes to around Rs.3.30 Crores. The immovable property attached is also on 05/07/2022. 4. Noticing the factum of attachment of the bank accounts during the search proceeding, without any subjective satisfaction and the issue of passi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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