LALITBHAI NATVARLAL PATEL Vs. ADDITIONAL DIRECTOR GENERAL DGGI

JUDGEMENT

(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 is found necessary as a condition of releasing the attachment over the bank accounts of M/s. Nandeshwari Steel Limited., the uncle and father of the Director of M/s. Nandeshwari Steel Limited, namely, Patel Jashvantkumar Jayantibhai and Patel Ashwinkumar Jayantibhai 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 Patel has also filed the affidavit in the very same terms stating that he is the joint owner of the property with his brother Ashwinkumar Jayantibhai Patel who is the father of Mitesh Patel, one of the Directors of the said company.

(3.) The learned counsel has submitted that in view of the attachment over the bank accounts, it is difficult for the petitioner company to manage its day-to-day affairs and that in view of the property which has been offered by way of security which is unencumbered and the value of the property is Rs.2.75 crore, the attachment over the bank accounts may be released.