2022 (4) TMI 1636

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..... BLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr. Ekant Ahuja, the learned counsel appearing for the writ applicant. 2. The writ applicant seeks to challenge the legality and validity of the order of provisional attachment of its bank account passed by the Commissioner, CGST, Gandhinagar, dated 02.11.2020 in Form GST DRC - 22. On the face of the impugned order of provisional attachment, it can .....

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..... bank account. 5. This order shall not come in the way of the Commissioner in proceeding further with any inquiry against the writ applicant in accordance with law if, any case is made out. 6. We also heard Mr. Devang Vyas, the learned ASG appearing for the respondents. We request Mr. Vyas, the learned ASG, to communicate to all the departments of the GST that once the statutory time period of th .....

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