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2023 (12) TMI 423

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..... RC-22/B-81 Mumbai dated 27.06.2023, Exhibit G passed by the Respondent No. 2; (b) that this Hon'ble Court may be pleased to issue a Writ of Mandamus or a Writ in the nature of Certiorari or any other appropriate writ or order thereby directing the 2nd Respondent to withdraw Order bearing Ref. No. JC-INV-C/2023-24/DRC-22/B-81 Mumbai dated 27.06.2023, Exhibit G, consequently restore operation in the Bank Account 50200006372609, held with 4th Respondent; (c) that this Hon'ble Court may be pleased to issue a writ, order or direction in the nature of mandamus or any other appropriate writ thereby declaring that the impugned Show Cause Notice bearing F. No. AC-INV-D-048/Sunbright/SCN/2022-23/B-127 Mumbai dated 28.03.2023, Exhibit I and cons .....

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..... uary, 2023 passed by this Court, the said writ petition filed by the petitioner was disposed of, with a direction that the petitioner would make an application/file its objection in terms of Rule 159(5) of the MGST Rules. On 13 January, 2023, the petitioner filed objections before the 2nd respondent under Rule 159(5) of the MGST Rules. These objections came to be rejected by the Department on 23 February, 2023. The petitioner, in these circumstances, again approached this Court in the proceedings of Writ Petition No. 3905 of 2023. This Court by a judgment and order dated 30 June, 2023 disposed of the said writ petition inter-alia upholding that the communication dated 21 April, 2022 provisionally attaching the petitioner's bank account, was .....

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..... for the petitioner to proceed with such course of action of filing of an appeal to assail the order-in-original. Mr. Pathak states that such appeal would be filed within a period of four weeks from today. 8. 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. 9. .....

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