Nivara Infradevelopers LLP vs Union of India

1 of 13 903.WP(L).7888.2026.STM.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO.7888 OF 2026 Nivara Infradevelopers LLP, through Designated Partner Mr.Nilesh Patil, CTS No.185, 185/1 to 8, Jalmeena CHS, Tejpal Scheme, Road No.5 Junction, Vile Parle (East), Mumbai - 400057. Petitioner versus 1. The Union of India, 2. The State of Maharashtra, 3. The Commissioner of State Tax 8th Floor, GST Bhavan, Mazgaon, Mumbai - 400017. 4. Joint Commissioner of State Tax, Investigation - A, C- Wing, 2nd Floor, Old Building, GST Bhavan, Mazgaon, Mumbai - 400017. 5. Assistant Commissioner of State Tax (MUM-INV-D-1013), 2nd Floor, Cabin No.B-4, Old Buildinng, GST Bhavan, Mazgaon, Mumbai-400010. Respondents _______ Mr.Ishaan V.Patkar with Mr.Vinit V.Raje, Mr.Sanskar R.Ahire i/by Alaksha Legal for Petitioner. Mr.Amar Mishra, AGP, for Respondent nos.2, 3 4 and 5. _______ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 2nd April 2026 ORAL JUDGMENT – (G.S.Kulkarni, J.) :- 1. This petition under Article 226 of the Constitution of India is filed 2. The grievance of the Petitioner is primarily against the impugned orders of attachment dated 23rd January