ORDER :

J.B.PARDIWALA, J.

1. Rule returnable forthwith. Mr. Joshi, the learned AGP, waives service of notice of rule for and on behalf of the respondents.

2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs;

“(A) That Your Lordships may be pleased to issue a Writ of Certiorari or Mandamus or any other appropriate writ, direction or order thereby quashing and setting aside orders for attachment of Petitioner's bank accounts, bearing Ref. No.ZA2412180016670 and Ref. No.ZA2412180016675R, both dated 27.12.2018 (Annexure-”L”) and also other attachment orders made by the 3rd Respondent herein for other bank accounts of the Petitioner.

(B) That Your Lordships may be pleased to issue a Writ of Mandamus or any other appropriate writ, direction or order thereby directing the Petitioner's Bankers to allow the Petitioner to operate the bank accounts in the normal manner without giving effect to the provisional attachment orders made by the Deputy Commissioner of GST-State;

(C) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to direct the Deputy Commissioner of GST-State i.e. the