NIRAJKUMAR NARESHKUMAR LAKHYANI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent No.1 State and its authorities.

(2.) In this petition filed under Article 226 of the Constitution, the petitioner has prayed to set aside order dtd. 30/11/2022, whereby the Current Bank Account No.045361900003074 of the petitioner held with the YES Bank Limited, came to be provisionally attached. By way of interim prayer, the petitioner has prayed to lift the said attachment.

(3.) The petitioner is engaged in the business of trading in metal scrape and holds valid registration certificate under the Central Goods and Services Tax Act, 2017 and the Gujarat Goods Services and Tax Act , 2017.