Provisional attachment order passed by mechanical exercise of power is not sustainable

Anjani Impex Vs State of Gujarat (Gujarat High Court) The writ applicant is a partnership firm registered with the GST having GSTIN 24ANPPS8920H1Z1. The firm is engaged in the business of manufacturing of different types of textile fabrics. It appears that an inquiry has been initiated against the firm by the CGST Department, Surat by issuing summons under Section 70(1) of the Act, 2017 dated 30th June, 2020. It appears that pending the inquiry, the Department has taken two fold action. First an order in Form GST DRC-01A dated 23rd July, 2020 has been issued, Annexure-F, Page-30 of this paper-...