9911796707
TMI Blog2023 (12) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... period of four weeks from today. In so far as the petitioner's bank account is concerned, it would be open for the petitioner to make an application before the appellate authority praying for appropriate orders in regard to the revoking of the provisional attachment, contending that the impugned order dated 27 June, 2023 provisionally attaching the petitioner s bank account is illegal. If such an application is made, the same be decided as expeditiously as possible and preferably within a period of three weeks from the date of filing of the said application. The petition stands disposed of - G. S. KULKARNI JITENDRA JAIN, JJ. For the Petitioner : Mr. Brijesh Pathak. For the State : Ms. Shruti Vyas, Addl. GP with Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by the respondents in exercise of powers conferred under Section 83 of the CGST/MGST Act. The proceedings have some history. As argued by Mr. Pathak, learned counsel for the petitioner, the petitioner is engaged in the business of manufacturing apparels. 3. On 30 March, 2022 the respondent had issued a Summons under Section 70 of the Maharashtra Goods and Services Tax Act, 2017 (for short, MGST Act ) to the petitioner s bank namely respondent no. 4 directing the bank to furnish certain records and documents. As also the petitioner s bank was directed not to allow operation of the bank account of the petitioner. The petitioner at such time, approached the Court by filing Writ Petition No. 4624 of 2022. On 21 April, 2022, such notice/ s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Petition No. 3905 of 2023, on 28 March, 2023 the petitioner was issued with a show cause notice as per the provisions of Section 122(1A) of the MGST Act. The show cause notice came to be decided by the adjudicating officer by an order-in-original dated 15 September, 2023. However, in the meantime, the respondent had issued the impugned order dated 27 June, 2023 thereby provisionally attaching the bank account of the petitioner under Section 83 of the MGST Act. It is on such backdrop, the petitioner is before this Court contending that the respondent would not have jurisdiction to pass a fresh order provisionally attaching the bank account of the petitioner when the earlier orders were quashed and set aside. 6. We have heard Mr. Patha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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