Authority: High Court of Judicature at Bombay (Civil Appellate Jurisdiction)
Order Date: 31 August 2026
Case Overview
- Petitioner: Swadeshi Civil Infrastructure Pvt. Ltd.; Respondents: Union of India and others.
- Petition filed as Writ Petition No. 11360 of 2026 challenging the attachment of its bank account that was effected before the petitioner became aware of the impugned order.
- The impugned order was passed by the Assistant Commissioner of GST, and the petitioner contended that it should first appeal that order; the attachment was deemed coercive and unjustified.
- Counsel for petitioner argued that an appeal against the adjudicating officer’s order is the appropriate remedy and that the attachment should be lifted.
Final Outcome
- The Court held the petition was filed within the time required for preferring an appeal and was bona‑fide.
- The petitioner was permitted to file an appeal before the appellate authority against the Assistant Commissioner of GST’s order, provided the appeal is lodged within four weeks from the date of this order; limitation objections will not bar the appeal.
- The petitioner may also file an application to lift the bank‑account attachment on the grounds raised in the petition.
- The writ petition was disposed of, keeping all contentions open.
Topics: GST Appeal, Bank Attachment, High Court Order