Swadeshi Civil Infrastructure Private Limited vs. Union Of INDIA Through The Secretary, Department Of Revenue And Ors

WP/11360/2026HC BombayGSTCNR HCBM01039323202631 August 20262 pages
AI SummaryAllowed

Held

The High Court permitted the petitioner to file an appeal against the adjudicating officer's order within four weeks, directing the appellate authority to entertain it on merits without objections of limitation. The petitioner was also allowed to file an application for lifting the bank account attachment before the appellate authority.

Facts

The petitioner's bank account was attached before the impugned order was served, leading them to discover the order only upon the attachment. They approached the High Court challenging this coercive action and seeking a remedy.

Key Issues

The key issues were the legality of attaching a bank account before serving the impugned order and whether the petitioner should be allowed to file an appeal against the order despite potential delay.

AI-generated summary — verify with the full judgment below

37-wp 11360-26.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 11360 OF 2026 Swadeshi Civil Infrastructure Pvt. Ltd. … Petitioner Versus Union of India & Ors. ... Respondents __________________________ Mr. Ranit Basu a/w. Ms. Maitri Malde, Ms. Harshada Nirmal and Ms. Dua Shaikh for the Petitioner. Ms. Sangeeta Yadav for the Respondents. __________________________

CORAM : M. S. KARNIK AND

SANDESH D. PATIL, JJ.

DATED : 31 st AUGUST, 2026. P.C. :

1.

Heard learned counsel for the petitioner.

2.

It is the submission of learned counsel for the petitioner that even before the impugned order was served on the petitioner, the bank account was attached. It is only when the bank account was attached, that the petitioner came to know of the passing of the impugned order. Learned counsel for the petitioner submits that there is remedy of preferring an appeal against the order passed by the adjudicating officer. It is further submitted that the coercive Amk

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