Page 85 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] AMAZONITE STEEL PVT. LTD. v. UNION OF INDIA 187
Services Tax Act, 2017 (hereinafter referred to as “CGST Act, 2017”)
and West Bengal Goods and Services Tax Act, 2017, having its regis-
tration Number as 19AAPCA2903C1ZW.
(b) The said company carries on its business transactions through the
current account registered with M/s. Lakshmi Vilas Bank, New
Alipur Branch (hereinafter referred to as the “said bank”) having
account No. 0125360000002129 (hereinafter referred to as the “said
account”).
(c) On 5th June, 2018, the Additional Director General, Directorate
General of Goods & Services Tax Intelligence (hereinafter referred
“ADGGI”) passed an Order to provisionally attach the current ac-
count of the writ petitioner maintained in the said bank under Sec-
tion 83 of the CGST Act, 2017, through FORM GST DRC-22 (herein-
after referred to as the “said first Order”). The said first Order of the
ADGGI was addressed to the Branch Manager of the said bank in
order to freeze the functioning of the said account of the petitioners.
The relevant extract of the said Order is delineated below :
“It is to inform that M/s. Amazonite Steels Pvt. Ltd. having princi-
pal place of business at 23 MSBK Mitra Road, Baranagar, Kolkata-
700036 bearing GST registration number as 19AAPCA2903C1ZW,
PAN-AAPCA2903C is a registered taxable entity under the CGST
Act, 2017. Proceedings have been launched against the aforesaid
taxable person under Section 67 of the said Act to determine the tax
or any other amount due from the said entity. As per information
available with the department, it has come to my notice that the said
entity has the following bank account at your bank.
Name as per the Account :- Amazonite Steels Pvt. Ltd.
Account No :- 0125360000002129
In order to protect the interests of the revenue and in exercise of the
powers conferred under Section 83 of the Act, I, Ataur Rahman,
Additional Director General, hereby provisionally attach the afore-
said account.
No debit shall be allowed to be made from the said account or any
other account operated by the aforesaid entity on the same PAN
without the prior permission of this department.”
(d) The said bank through a letter dated 11th June, 2018, informed the
writ petitioner about the Order passed by the ADGGI which di-
rected the bank to freeze the current account of the petitioners.
(e) After more than a year, on 19th July, 2019, the said company by way
of a letter made representation before the ADGGI, requesting to de-
freeze the current account of the company which was earlier provi-
sionally attached under Section 83 of the CGST Act, 2017.
(f) The petitioner company on 20th July, 2019 informed the said bank
regarding the appointment of new directors in the company, which
was duly acknowledged by the said bank.
(g) On 31st July, 2019, the petitioner company wrote to the said bank
praying for immediate de-freezing of the said account. The relevant
portion of the letter is delineated below :

GST LAW TIMES  14th May 2020  85