Arya Metacast Pvt. Ltd Vs State Of Gujarat
Date: March 17, 2022
Subject Matter
Provisional attachment should not hamper normal business activities of the taxable person
Summary
Valuable assets of the writ applicants, more particularly, raw material and the finished goods are valuables which are otherwise necessary for running of the business of the applicants are provisionally attached by the respondents. Even operating the…
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…