2021 (3) TMI 134

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....Respondents. ORDER P.C. : Heard Mr. Shah, learned counsel for the petitioner. 2. Petitioner's banker i.e., Central Bank of India, Rajkot Branch, Gujarat was initially served with a letter dated 16.12.2020 issued from the office of the Principal Commissioner of Central GST, Mumbai South to debit freeze the account of the petitioner. This was challenged by the petitioner before the G....