GRABDEAL INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of the present petition, the petitioners beg to challenge the action of the respondent no.2 directing the Branch Manager of (i) AU Small Finance Bank (ii) Kotak Mahindra Bank, and (iii) State Bank of India by communications dtd. 27/2/2020 and 2/3/2020 not to allow the petitioner to operate the bank account and further directed to stop the operation of the bank locker by exercising powers under Sec. 83(1) of the Central Goods and Service Tax, Act 2017 (hereinafter referred to as the 'CGST Act').

(2.) The brief facts leading to the present petition are as follows:-

(3.) Affidavit-in-reply is filed for and on behalf of the respondent no.2 - Joint Commissioner having the office at the office of the Principal Commissioner, Central GST, GST Bhawan, Subhanpura, Vadodara which has denied all the allegations emphatically.