Anjani Impex Vs State Of Gujarat
Date: October 1, 2020
Subject Matter
Provisional attachment cannot be based on imaginary ground, wishful thinking, howsoever laudable that may be
Summary
Section 83 talks about the opinion which is necessary to be formed for the purpose of protecting the interest of the government revenue. Any opinion of the authority to be formed is not subject to objective test. The language leaves no room for the r…
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 both the premises i.e., for facto…