ANKIT LOKESH GUPTA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this petition under article 226 of the Constitution of India, the petitioner has challenged the order dated 19.09.2019 issued by the second respondent provisionally attaching the bank account bearing No. 385305000096 of the petitioner maintained with the ICICI Bank, Gandhidham.

(2.) By the impugned order dated 19.09.2019, the bank account of the petitioner came to be attached on 19.09.2019 without furnishing a copy of such order to the petitioner. The petitioner, however, obtained the copy of the said order from the concerned bank. The second respondent also issued summons dated 19.09.2019 under section 70(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as 'the GGST Act') and ordered the petitioner to remain present before him on 09.10.2019.

(3.) Since, according to the petitioner, the order dated 19.09.2019 passed by the second respondent was without any authority of law, the petitioner has filed the present petition challenging the said order of provisional attachment of bank account.