FINE EXIME PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Interim Application No. 1322 OF 2021 dated June 6, 2020 is filed in Writ Petition No. 2127 of 2021. The prayers in the interim application read as follows: -

(2.) While hearing the interim application, we have heard Mr.Shah, learned counsel for the applicant/writ petitioner (hereafter 'the petitioner') and Mr.Jetly, learned senior counsel for the respondents on the merits of the writ petition too. We propose to dispose of the writ petition as well as the interim application by this common judgment and order.

(3.) The petitioner invoked the writ jurisdiction of this Court for quashing of an order dated December 1, 2020 passed by the Principal Commissioner, Central Tax and CX, Mumbai East, Mumbai (respondent no.2). By such order, the respondent no.2 had directed provisional attachment of the petitioner's bank account maintained with the Development Bank of Singapore Ltd. (respondent no.3), in exercise of power conferred by Sec. 83 of the Central Goods and Services Tax Act, 2017 (hereinafter "the CGST Act" for short). The respondent no.3 was directed not to allow any debit to be made from the said account or any other account operated by the petitioner without prior permission.