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TMI Blog2019 (4) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... OURABLE MS.JUSTICE HARSHA DEVANI) 1. The sole relief prayed for in this petition is for removal of attachment of the bank accounts detailed in paragraph 10-C of the petition. 2. On 6.2.2019, this court passed an order in the following terms:- "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teel Limited, namely, Patel Jashvantkumar Jayantibhai and Patel Ashwinkumar Jayantibhai respectively are ready and willing to offer their property 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 joi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m for attachment for release of the bank accounts of M/s. Nandeshwari Steel Limited within a period of one week from today. To secure the interest of the revenue, the petitioner shall also maintain an amount of Rs. 50,00,000/- in its Current Account No.916020018310340 maintained with the Axis Bank Limited, Asarwa Branch, Ahmedabad. Stand over to 22nd February, 2019." 3. In the light of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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