ARYA METACAST PVT. LTD Vs. STATE OF GUJARAT

JUDGEMENT

(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:

(3.) We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicants as well as Mr. Utkarsh Sharma, the learned AGP for the respondent State Authorities.