2025 (6) TMI 1337

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t : Mr. Shubham Tyagi, SSC, CBIC and Ms. N. Ojha, Adv. ORDER 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner - M/s Unity Traders under Articles 226 and 227 of the Constitution of India challenging the freezing of the bank accounts of the Petitioner vide communication dated 16th June, 2024. 3. On the last date of hearing i.e., ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ligence (hereinafter 'DGGI'), it states as under. 7. Pursuant thereto the Petitioner is stated to have received a letter from the Kotak Mahindra Bank that the following three accounts of the Petitioner and its proprietor have been frozen and debit freeze has been imposed. Account Number/FDR No A/c Holder(s) Name 1214253053 Saurav Kumar 5046084137 Unity Traders 5046420966 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....01 TINIŲ : 0124 -2383024 Dated /6 /06/2024 F. No. DGGI/GZU/GR-1/29/22-23/Part B/Bank Form GST DRC-22 ANNEXURE P-1 Te. The Branch Manager. KOTAK MAHINDRA BANK LTD., C 1 19A YAMUNA VIHAR DELHI 110053. 15 Madam/Sir, Sub :- Provisional attachment of bank account under section 83 of CGST Act.2017-reg It is to inform that M/s UNITY TRADERS having principal place of business at....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to protect the interests of Government revenue, the said bank account is hereby provisionally attached and debit freezed an amount of Rs. 1,09,72,564/- under the provisions of section 83 of CGST Act 2017. Accordingly no debit up to Ra. 1.09,72,564/- shall be allowed from the said account or any other account opened with the same PAN except cash-credit account without department's permission. Fu....