FOODLINK F & B HOLDINGS (INDIA) PRIVATE LIMITED v. THE UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
FOODLINK F & B HOLDINGS (INDIA) PRIVATE LIMITED
v.
THE UNION OF INDIA & ORS.
WRIT PETITION NO.3406 OF 2024 WITH INTERIM APPLICATION NO.1695 OF 2026 dated 04.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 66 & 70
Decision : Dismissed
Provisional attachment – Section 83 – Bank accounts attached amid excess ITC probe and inter-bank transfer allegations – Writ challenging attachment as arbitrary and seeking special audit under Section 66 – Court appointed CA conducted verification – CA triangulated 99% credits as credible; 1% unauthenticated – Prayer for additional CA report on balance rejected – Attachments lifted post-investigation – Held: Interim application dismissed – Writ petition infructuous as attachments defreezed – Special audit final, no reopening.
Represented By:
Counsel for the Petitioner: Vikram Nankani, Senior Advocate, with Prakash Shah, Senior Advocate, with Mihir Mehta, Vikas Poojary i/by PDS Legal
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