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PRANIT HEM DESAI vs. ADDITIONAL DIRECTOR GENERAL, DGGI, AZU
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
BHARGAV D. KARIA
Pet. Counsel
D K Trivedi
Res. Counsel
Na

Petitioner / Applicant

PRANIT HEM DESAI

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

Gujrat

Date Apr 12, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 7321 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7323 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7324 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7325 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7326 of 2019

Citation

2019(4) TAXREPLY 2296
Original Order
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ORDER

1. In all these petitions, the petitioners have challenged the orders of attachment of the bank accounts of the petitioners. A perusal of the notices dated 4.4.2019 issued by the Deputy Director, DGGI, AZU, it is evident that while attaching the bank accounts in exercise of powers under section 83 of the Central Goods and Services Tax Act, 2017, the said authority has brought to the notice of the petitioners, the provisions of subrule (5) of rule 159 of the Central Goods and Services Tax Rules, 2017 to the effect that it is open for the petitioners to file objection to the effect that the property attached was or is not liable to attachment, within seven days of attachment under sub-rule (1) of rule 159 of the Central Goods and Services Tax Rules, 2017 before the competent authority. 2. Mr. D. K. Trivedi, learned advocate for the petitioners has invited the attention of the court to the order dated 3.4.2019 in Form GST DRC-22 under rule 159 (1) of the Central Goods and Services ....

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