R D Enterprises Vs Union of India
Date: September 6, 2024
Subject Matter
For a second provisional attachment to be valid, fresh reasons must be provided
Summary
In this case, the petitioner filed a writ petition under Article 226 of the Constitution challenging a provisional attachment order dated May 16, 2024, issued under Section 83 of the Central Goods and Service Tax Act, 2017. The petitioner was previou…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Swetashwa Agarwal, learned counsel appearing on behalf of the petitioner and Sri Parv Agarwal, learned counsel appearing on behalf of the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the provisional attachment order dated May 16, 2024 passed by…