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2020 Supreme(Guj) 167

J.B.PARDIWALA, BHARGAV D.KARIA
Enprocon Enterprise Ltd. – Appellant
Versus
Assistant Commissioner of State Tax – Respondent


Advocates:
Advocate Appeared:
For the Appellant : Mr. Ravish D Bhatt(5867)
For the Respondent: Mr. Soaham Joshi, AGP (1) Mr. Nirzar S Desai(2117)

ORDER :

J.B.PARDIWALA, J.

1. By this Writ Application, under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

    "(A) Your Lordship may be pleased to issue a writ of mandamus or any other appropriate writ, order or direction inter alia quashing and setting aside the warrant of authorisation issued under Section 67(2) of the CGST Act, 2017, seizure conducted by the respondents pursuant to search operation initiated on 29.07.2019 and subsequent proceedings / enquiry conducted in pursuance of the search and seizure operation initiated on 29.07.2019, in the interest of justice;

(B) Your Lordship may be pleased to issue a writ of mandamus, or any other appropriate writ, order or direction to the respondents inter alia directing the respondents to return the seized material back to the applicant, in the interest of justice;

(C) Your Lordship may be pleased to further quash and set aside the provisional attachment orders at Annexure ‘A’ (Colly) issued purportedly u/s. 83 of the CGST Act, 2017, in connection with the bank accounts of the applic

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