Provisional attachment of Bank Accounts – lack of application of mind

Monopoly Innovations Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) 1. The petitioner is a private limited company duly registered under the provisions of the Companies Act, 1956. It is a registered unit under the Micro, Small and Medium Enterprise Development Act, 2006 and, inter alia, engaged in the business of production of chemicals and allied products. It is also registered with the Goods and Services Tax Department. 2. The details of the range of products in which the petitioner deals and which falls under various GST rate slabs is detailed in paragraph 4.2 of the writ petiti...