Grounds of Writ-The Petitioner, feeling aggrieved by the attachment of their bank account, has filed a writ Petition. Tney argue that the attachment was arbitrary and lacked proper justification for the reasons provided. Furthermore, they assert that the action does not align with the guidelines established by the Honourable Supreme Court in Radha Krishan Industries v State of Himachal Pradesh or the directives issued by the CBIC. The Petitioner emphasizes that this bank account attachment is severely affecting their daily business operations
Order-The Court has set aside the impugned order and disposed of the Writ Petition, It determined that the attachment was a misuse of authority anc ordered its immediate revocation, permitting the Petitioner to resume operating their account. Additionally,the Court directed the 4th Respondent to ensure the Petitioner can access the account. The Court also acknowledged the Petitioner's assurance that they would notify the department three months in advance before utilizing the input tax credit.
GST Case Law-Goisu Realty Pvt. Ltd. Versus State of Maharashtra
Citation-2025 TAXONATION 127 (BOMBAY)
Authors for the blog-
Bhogavalli Mallikarjuna Gupta - bhogavalli.gupta@rsmindia.in
Siddharth Surana - siddharth@rsmindia.in
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