Case LawWrit Tax No. 4630 of 2025
Soraza Recycling Private Limited Vs Union of India And 4 Others
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- September 21, 2025
- Type:
- Writ Petition
- Members:
- SHEKHAR B. SARAF, PRAVEEN KUMAR GIRI
Subject
Mere initiation of proceedings u/s 74 cannot be reason for provisional attachment.
Provisional Attachment
Summary
The petitioner challenged the provisional attachment of two bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017, and the blocking of their electronic credit ledger (ECL) to the tune of Rs. 1,95,57,339. The only reason provi…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Mr. Nishant Mishra, learned counsel appearing on behalf of the petitioner, Mr. Krishna Agarawal, learned counsel appearing on behalf of the respondent Nos.2 & 3 and Mr. K.M. Asthana, learned counsel appearing on behalf of the respondent No.4. 2. This is a writ petition under Article 226 of the Constitution of India wherein the wr…