2022 (10) TMI 952

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....In all the captioned petitions, there exists common thread of facts and identical issue. Therefore, all the petitions were taken up for consideration simultaneously to be treated by this common order. 1.1 Heard learned advocate Mr. Dhaval Shah for the petitioners, also heard learned advocate Mr. Priyank Lodha and learned advocate Mr. Nikunt Raval for the respondents for whom they appear in the respective petitions. 2. The grievance of the petitioners is about provisional attachment of their bank accounts acted upon by the authorities in exercise of powers under section 83 of the Central Goods and Services Tax Act, 2017. 3. Representatively taken from Special Civil Application No. 6853 of 2022, the prayer is to set aside the orders ....

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....unication is taken on record. 4.2 It reads as under, "SCA/6853/2022, SCA/6718/2022, SCA/8388/2022 and SCA/835/2022-m/r. Preventive Gandhinagar,[email protected]. Wed, Oct.19,2022 at 9:07 PM To, PRIYANK LODHA<[email protected]>, Nikunt Raval<[email protected]> Sir, In the subject matter of provisional attachment of bank accounts under Section 83 of CGST Act, 2017 of the tax payers, tabled below, Sr.No. Name of the Party Name of Bank Account Number Balance (in Rs.) 1 Mavaiya Enterprises Private Limited Bank of India 000420110000549 9,56,903 2 Mavaiya Enterprises Private Limited HDFC Bank 50200008433305 Blocked & Dorma....