ORAL JUDGMENT

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

1 By this writ application under Article 226 of the Constitution of India, the writ applicant, a registered partnership firm, through one of its partners, has prayed for the following reliefs:

“a) To quash and set aside the following orders of provisional attachment of properties in FORM GST DRC-22 dated 25.11.2021, 26.11.2021 and 27.11.2021 issued by Respondent No.3 as the same being dehors the provisions of section 83 of the CGST Act, 2017:

(i)Form GST DRC 22 for attachment of Factory & Shed Dated

25/11/2021;

(ii) Form GST DRC 22 for attachment of Plant & machinery including 66 KVA Substation Dated 25/11/2021;

(iii) Form GST DRC 22 for attachment of stock lying at factory premises Dated 25/11/2021;

(iv) Form GST DRC 22 for attachment of Bank Current Accounts and FDs Dated 25/11/20 21;

(v) Form GST DRC 22 for attachment of Sundry Debtors (Utkarsh Bars Pvt. Ltd.) Dated 26/11/2021;

(vi) Form GST DRC 22 for attachment of immovable property of Mr.

Niraj Jaydev Arya dated 27.11.2021;

(b) To issue a writ of mandamus or any other appropriate writ, order or direction, directing the Respondent No.4 to allow the petitioner to utilize its dr