M/S ELITECON INTERNATIONAL LTD THROU. SACHIN RATHI vs UNION OF INDIA THROU. THE SEC. MINISTRY OF FINANCE DEPT OF REVENUE AND ORS

Judgment text excerpt

9 WP 4899-25.DOC LAXMI SUBHASH SONTAKKE IN THE HIGH COURT OF JUDICATURE AT BOMBAY Digitally signed CIVIL APPELLATE JURISDICTION by LAXMI SUBHASH SONTAKKE Date: 2026.04.20 18:27:22 +0530 WRIT PETITION NO. 4899 OF 2025 M/s. Elitecon International Ltd. ...Petitioner Versus Union of India & Ors. ...Respondents _______ Dr. Sujay Kantawala a/w Anupam Dighe, Chandni Tanna, Renita Alex i/b. India Law Alliance for Petitioner. Mrs. S. D. Vyas, Addl.G.P. a/w A. R. Deolekar, AGP for Respondent No.2 & 3. Mr. Jitendra Mishra a/w Sangeeta Yadav & Rupesh Dubey for Respondent Nos. 1, 4 & 5. _______ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 25th MARCH 2026 Oral Judgment (Per Aarti Sathe J):- 1. Rule. Rule made returnable forthwith. With the consent of the parties, heard finally. 2. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs: - “a) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or Writ in the nature of Certiorari or any other appropriate Writ, Order or Direction calling for records and proceedings dealing with:- i. the Impugned Provisional Attachment Orders dated 27.02.2025 issued by Respondent No. 2 vide FORM GST DRC 22 of the bank accounts bearing Nos. 40963536902 and 921020036455317 held with Respondent No. 6 and 7 respectively (Exhibit K-K1); Page 1 of 13 Laxmi 9 WP 4899-25.DOC ii. the Impugned Intimation Letter dated 27.02.2025 issued by Respondent No. 3(Exhibit J); iii. the Impugned Intimation/Communication Letter dated 13.03.2025 and 31.03.2025 issued by the Respondent No. 4 (Exhibit R & U respectively); and after going into the legality, propriety, and validity thereof, to quash and set aside (i), (ii) & (iii) as mentioned above; b) That this Hon'ble Court be pleased to issue a Writ