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HIGH COURT OF BOMBAY
G. S. Kulkarni, Aarti Sathe, JJ
Nivara Infradevelopers LLP – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. petition challenges provisional gst bank attachments. (Para 1 , 2 , 3) |
| 2. draconian attachment requires prior opinion on tangible material. (Para 4 , 5) |
| 3. attachment arbitrary; justifies exemplary costs on officer. (Para 6 , 7) |
| 4. orders quashed for violating section 83 preconditions. (Para 8 , 9 , 10 , 11) |
| 5. costs imposed; liberty to issue show cause notice. (Para 12 , 13) |
ORAL 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
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