2021 (2) TMI 290

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... E NOT RECD BACK(3) for the Respondent(s) No. 2,3,4 NOTICE SERVED(4) for the Respondent(s) No. 1 ORAL ORDER (PER : 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: 30(a) to declare the impugned Order No.GSL/S.5(1)/S.83/B.14 dated 15.01.2018 issued by respondent no.2, as wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l to this application be paid by the respondents; 2. We have heard Mr. Avinash Poddar, the learned counsel appearing for the writ-applicant and Mr. Chintan Dave, the learned AGP appearing for the respondents. 3. It appears from the material on record that the writ-applicant has been served with a show-cause notice under Section74 of the SGST Act, 2017 in Form GST DRC-01 dated 07/10/2020. The lia .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of law in this regard is now well-settled. Even otherwise, Mr. Poddar, the learned counsel would submit that for a liability of Rs. 3 lac and odd amount, the authority ought not to have proceeded to provisionally attached the immovable properties worth rupees more than 10 crores. He would further submit that as the cash credit account came to be freezed and rather provisionally attached, all other .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X