JUDGMENT

Ujjal Bhuyan, J. - Heard Mr. Pande, learned counsel for the petitioner and Ms. Jyoti Chavan, learned AGP for the respondents/State.

2. By fling this petition under Article 226 of the Constitution of India, petitioner seeks quashing of provisional attachment order dated 19.06.2020 issued by respondent no.3 attaching the bank account of the petitioner maintained with the ICICI Bank, Andheri West Branch, Mumbai.

3. Case of the petitioner is that he is a businessman having his office at Dev Plaza, 2nd floor, S.V. Road, Opp. Fire Brigade, Andheri (West), Mumbai- 400 058. There are various other offices carrying on their business from the said address.

4. Petitioner has rented out commercial premises on leave and license basis receiving license fees from the licensees. Since petitioner is required to pay goods and services taxes (GST) on such license fee, he is duly registered with the GST department and submitting GST returns regularly.

5. On 17.01.2020, office of respondent no.2 carried out search operations in the office address of the petitioner in respect of other companies having