NIVARA INFRADEVELOPERS LLP v. THE UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
NIVARA INFRADEVELOPERS LLP
v.
THE UNION OF INDIA & ORS.
WRIT PETITION (L) No.7888 of 2026 dated 02.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Provisional attachment – Section 83 – Section 67(2) investigation – Attachments issued same day as pre-intimation without formed opinion on tangible material to protect revenue interest – Petitioner offered alternate security, highlighted procedural violations – Held: Writ petition disposed – Orders quashed & set aside – Costs of Rs. 25,000 imposed on issuing officer – Liberty to issue show cause notice within six weeks if tangible material exists.
Represented By:
Counsel for the Petitioner: Ishaan V.Patkar with Vinit V.Raje, Sanskar R.Ahire i/by Alaksha Legal
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