ORAL JUDGMENT

(PER : HONOURABLE MS. JUSTICE NISHA M. THAKORE)

1. By this writ application under Article 226 of the Constitution of India, the writ applicants have challenged the provisional attachment order passed under the Gujarat Goods and Services Tax Act, 2017 (for short “GST Act”).

2. Brief facts giving rise to this writ petition as pleaded by the writ applicants are summarized as under:

2.1 The writ applicant No.1 is a Private Limited Company and the writ applicant no.2 the Managing Director of the said company. The writ applicant no.1 is engaged in manufacture and sale of ingots, having factory situated near Rajkot, Gujarat State. The writ application is duly registered under the GST Act and is thus a registered taxable person.

2.2 The writ applicants have claims to have regularly paid output tax for three Financial Years i.e. A.Y. 2018-19, 2019-20 and 2020- 21. It is further pleaded by the writ applicants that they have entered in business transaction only with genuine dealers who are registered taxable persons under the GST act. In support, the writ applicants have placed on record regularly maintained record of the purchase transactions, which include invoices, e-way bill, wei