2019 (2) TMI 425

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....DAYA S MISHRA (8038) For The Respondent (s) : MR NIRZAR S DESAI (2117) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By the impugned orders of provisional attachment of the property under section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act"), the respondent has, inter alia, attached the bank accounts of the directors of the p....

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....o circumstances, the same could have been invoked against the directors of the petitioner-company. 2. On behalf of the respondents, reliance has been placed upon the provisions of section 89 of the CGST Act to submit that the same permits recovery of the dues of the private company from its directors in case such amount cannot be recovered from the company. In the opinion of this court, relianc....

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....ts of the directors, as set out in the statement at page 8 and 9 of the petition, at serial No. 1, 2, 3, 4, 5, 10 and 11 are concerned, are totally without any authority of law. In these circumstances, the respondents are directed to forthwith release the attachment of the following bank accounts. Account No. Name of Bank Name and Type of Account 50100183156858 HDFC Jigar Kumar P....