Case LawR/Special Civil Application No. 9807 of 2020
Khushi Sarees Vs State of Gujarat
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- October 1, 2020
- Type:
- Special Civil Application
- Members:
- Vikramnath, Pardiwala
Subject
Guidelines to be followed by the Revenue during Provisional Attachment u/s 83
Provisional Attachment
Summary
[1] The order of provisional attachment before the assessment order is made, may be justified if the assessing authority or any other authority empowered in law is of the opinion that it is necessary to protect the interest of revenue. However, the s…
Judgement
1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a partnership firm through one of its partners, has prayed for the following reliefs; “(A) to quash and set aside Form DRC IA dated 23.07.2020 issued by respondent no.4. (B) to quash and set aside the impugned provisional attachment order, i.e, Form GST DRC-22 for residential premises issued in Fo…