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IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
Shekhar B.Saraf, Praveen Kumar Giri
Soraza Recycling Private Limited – Appellant
Versus
Union Of India – Respondent
JUDGMENT :
Shekhar B. Saraf, J.
1. Heard Mr. Nishant Mishra, learned counsel appearing on behalf of the petitioner, Mr. Krishna Agarawal, learned counsel appearing on behalf of the respondent Nos.2 & 3 and Mr. K.M. Asthana, learned counsel appearing on behalf of the respondent No.4.
2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the provisional attachment carried out by the revenue with regard to two bank accounts of the petitioner under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act').
3. The prayers made out in the writ petition are as follows:-
"A- Issue a writ, order or direction in the nature of certiorari quashing the impugned orders of provisional attachment in Form DRC-22 dated 23.07.2025 (Annexure-1 & 2) passed by respondent no. 2, provisionally attaching bank account No.120033996329 maintained with Canara Bank, Kotdwar Branch and bank account bearing No.25430200000000263 maintained with Indian Overseas Bank, Kotdwar Branch;
B- Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 28.07.2025 (Annexure-3) of respondent no
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