KAISH IMPEX PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. Respondents waive service. Taken up for final disposal.

(2.) The Petitioner has challenged the action of the authorities under the Central Goods and Service Tax, Mumbai of attaching the Petitioner's bank account in State Bank of India.

(3.) The Petitioner-Kaish Impex Private Limited is a Company incorporated under the Companies Act, 1956. The Petitioner Company is engaged in the export of perfumes and compound fragrance oil. The Petitioner is registered under the Goods and Service Tax Act, 2017 (the 'Act'). The Petitioner, in pursuant of its activity of export, had carried out various transactions with different entities.