Serenity Trades Private Limited vs State of Maharashtra

4. ______________________________________________________ CORAM : M.S. Sonak & Jitendra Jain, JJ. DATED : 16 June 2025 ORAL JUDGMENT (Per M.S.Sonak,J.):- 1. Heard Mr. Shah, learned Senior Counsel, who appears with Mr. Choudhari for the Petitioner and Ms. Prachi Takake, Addl. GP for the Respondents. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner challenges the provisional attachment notice dated 24 April 2025 (Exhibit C-1), attaching the Petitioner's following bank account with the HDFC Bank ; (i) 14448630000036 (ii) 50200044096410 (iii) 99999908082009 (iv) 14448630000043 12.WP(L).13949.25.DOCX 4. Mr. Shah points out that the impugned attachment notices purports to attach Petitioner's other bank accounts also with the same PAN number. 5. Admittedly, as on date, no order raising any demand has been issued against the Petitioner. Mr. Shah pointed out that two show cause notices dated 5 June 2025 have been issued to the Petitioners after the institution of this Petition. But till date, no orders have been made adjudicating the show cause notices or raising any demand. Since, no demands ha