2019 (3) TMI 68

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.... The Respondent (s) : MR ANKIT SHAH (6371) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 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 ....

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....perty 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,....

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....the value of the property is Rs. 2.75 crore, the attachment over the bank accounts may be released. 4. On the other hand, Mr. Ankit Shah, learned senior standing counsel for the respondents has submitted that if the court is inclined to consider 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 ....