LALITBHAI NATVARLAL PATEL Versus ADDITIONAL DIRECTOR GENERAL DGGI, AZU
GST
2019 (3) TMI 68 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 6-2-2019
R\/SPECIAL CIVIL APPLICATION NO. 1041 of 2019
GST
MS HARSHA DEVANI AND DR A. P. THAKER, JJ.
\nFor The Petitioner (s) : MR ND NANAVATY, SENIOR ADVOCATE with MR D K TRIVEDI (5283)
\nFor The Respondent (s) : MR ANKIT SHAH (6371)
\nORAL ORDER
\n(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
\n1. 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 th<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n i respectively are ready and willing to offer their property for attachment in order to secure interest of the Government revenue. The details of the property and the affidavits of the said persons have been annexed along with the rejoinder. Shri Ashwinkumar Jayantibhai Patel has stated on oath that he is the joint owner of the property situated at Block\/Survey No.406 (Old No.79), Khata No.502, H. Ra. 1-15-40 Paiki 0-45-58, Village Zak, Taluka Dehgam, District Gandhinagar and the other joint owner of the said property is his brother Jashvantkumar Jayantibhai Patel. He has averred that he hereby offers the said land for its attachment so that the bank accounts of M\/s. Nandeshwari Steel Limited can be released. Shri Jashvantkumar Jayantibhai <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the offer made by the petitioner, while releasing the bank accounts, the petitioner may be directed to maintain such amount as the court deems fit, in the said bank accounts. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" LALITBHAI NATVARLAL PATEL Versus ADDITIONAL DIRECTOR GENERAL DGGI, AZUGST2019 (3) TMI 68 – GUJARAT HIGH COURT – TMIGUJARAT HIGH COURT – HCDated:- 6-2-2019R\/SPECIAL CIVIL APPLICATION NO. 1041 of 2019 GSTMS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : MR ND NANAVATY, SENIOR ADVOCATE with MR D K TRIVEDI (5283) For … Continue reading “LALITBHAI NATVARLAL PATEL Versus ADDITIONAL DIRECTOR GENERAL DGGI, AZU”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-17069","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17069"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/17069\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. In the light of the above, by way of interim arrangement, the respondent No.1 is directed to release the attachment over the bank accounts of the petitioner referred to hereinabove, subject to Shri Ashwinkumar Jayantibhai Patel and Shri Jashvantkumar Jayantibhai Patel, father and uncle of Mitesh Ashwinkumar Patel, one of the Directors of the company, permitting attachment of the property described hereinabove for release of the bank accounts. Shri Ashwinkumar Jayantibhai Patel and Shri Jashvantkumar Jayantibhai Patel shall also file an undertaking before this court<\/p>\n
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