PANAQUA TRADECOM PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In all the captioned petitions, there exists common thread of facts and identical issue. Therefore, all the petitions were taken up for consideration simultaneously to be treated by this common order.

(2.) The grievance of the petitioners is about provisional attachment of their bank accounts acted upon by the authorities in exercise of powers under sec. 83 of the Central Goods and Services Tax Act, 2017.

(3.) Representatively taken from Special Civil Application No. 6853 of 2022, the prayer is to set aside the orders dtd. 11/3/2021 and 12/10/2021 passed by the respondent No.2-Commissioner of CGST and Central Excise, Ahmedabad in FORM GST DRC- 22 attaching the bank accounts retained by the petitioners with IDBI Bank Ltd. and Kotak Mahindra Bank Ltd.-the respondent Nos. 3 and 4 as arraigned in the petition. It is further prayed to direct the respondents to cancel the impugned orders and release the attached bank accounts. It appears that representation made to the authorities to defreeze the bank accounts was rejected, which decision is also called in question. The other three petitions contains similar prayers.