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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, AARTI SATHE
Nivara Infradevelopers LLP, through Designated Partner Mr.Nilesh Patil – Appellant
Versus
Union of India – Respondent
JUDGMENT :
(G.S.Kulkarni, J.)
1. This petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs :
(c) that the Hon'ble Court be pleased to issue a writ of certiorari or any other writ, direction or order quashing and setting aside the Impugned Orders dated 23 January 2026 being Exhibits A and B to this Petition;
(d) pending the hearing and final disposal of the present Petition, the Hon'ble Court may be pleased to stay the operation of the Impugned Orders dated 23 January 2026 being Exhibits A and B to this Petition and consequently direct the Respondent No.4 to forthwith withdraw the attachment of the bank accounts.”
2. The grievance of the Petitioner is primarily against the impugned orders of attachment dated 23rd January 2026 (Exhibits A and B respectively). The impugned orders are intimation to the Petitioner’s bankers namely Punjab National Bank, Mumbai and Saraswat Co-operative Bank Limited, Mumbai attaching the bank accounts of the Petitioner. One of such intimation issued to Punjab National Bank is extracted below :
“Government of Maharashtra
Department of Goods and Service Tax
Office of The,
Joint Commissioner of State Tax, .
Inv
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