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LALITBHAI NATVARLAL PATEL vs. ADDITIONAL DIRECTOR GENERAL DGGI, AZU
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
BHARGAV D. KARIA
Pet. Counsel
D K Trivedi
Res. Counsel
Ankit Shah

Petitioner / Applicant

LALITBHAI NATVARLAL PATEL

Respondent ADDITIONAL DIRECTOR GENERAL DGGI, AZU
Court Gujarat High Court
State

Gujrat

Date Apr 10, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 1041 of 2019

Citation

2019(4) TAXREPLY 2288

Original Order
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ORDER

1. The sole relief prayed for in this petition is for removal of attachment of the bank accounts detailed in paragraph 10-C of the petition. 2. On 6.2.2019, this court passed an order in the following terms:- “1. Vide orders dated 10.1.2019 passed in FORM GST DRC-22 under sub-rule (1) of rule 159 of the Central Goods and Service Tax Rules, 2017, addressed to the Branch Manager, Axis Bank Ltd. Asarwa Branch, Ahmedabad, the respondent No.1 Additional Director General, DGGI, AZU has attached the bank accounts of the petitioner company maintained with the said bank bearing No.916030011996489 (cash credit account) and 916020018310340 (current account) under section 83 of the Central Goods and Service Tax Act, 2017. 2. Mr. N.D. Nanavaty, Senior Advocate, learned counsel for the petitioners has invited the attention of the court to the affidavit-in-rejoinder filed on behalf of the petitioners, to point out that the petitioners have categorically averred therein that if it....

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