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2019 (3) TMI 68 - HC - GSTAttachment of Bank accounts of petitioner - section 83 of the Central Goods and Service Tax Act, 2017 - case of petitioner is that it is difficult for the petitioner company to manage its day-to-day affairs and that in view of the property which has been offered by way of security which is unencumbered and the value of the property is ₹ 2.75 crore, the attachment over the bank accounts may be released - Held that:- By way of interim arrangement, the respondent No.1 is directed to release the attachment over the bank accounts of the petitioner referred to hereinabove, subject to Shri Ashwinkumar Jayantibhai Patel and Shri Jashvantkumar Jayantibhai Patel, father and uncle of Mitesh Ashwinkumar Patel, one of the Directors of the company, permitting attachment of the property described hereinabove for release of the bank accounts - To secure the interest of the revenue, the petitioner shall also maintain an amount of ₹ 50,00,000/- in its Current Account No.916020018310340 maintained with the Axis Bank Limited, Asarwa Branch, Ahmedabad. Stand over to 22nd February, 2019.
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