2018 (3) TMI 1914

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..... PY SERVED TO GOVERNMENT PLEADER/PP(99) for the RESPONDENT(s) No. 1 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) The petitioners are registered dealers under the Central Goods and Services Tax Act and are engaged in the business of manufacture and supply of wheat flour, meslin flour, cereal flours etc. The GST authorities had conducted a search at the business premises of the petitioner .....

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..... tion(3) of section 74 of the CGST Act estimating the petitioners' taxes and other dues at Rs. 1.29 crores (rounded off). The petitioners have essentially challenged the attachment of the bank accounts as also the further notice dated 19.3.2018. Counsel for the petitioners submitted that the State authorities had under coercion forcibly collected taxes of Rs. 19,74,886/which was wholly imperm .....

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..... oners submitted that even before the final assessment is made, the authorities have exercised drastic powers of attaching the bank accounts and eventually stifle the petitioners' business. The petitioners have balance of approximately Rs. 4 lacs in Union Bank of India and approximately Rs. 44 lacs in IDBI bank. Additionally, the petitioners also have stock of goods worth Rs. 90 lacs approximat .....

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