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 the Branch Manager, Axis Bank Ltd. Asarwa Branch, Ahmedabad, the respondent No.1 Additional Director General, DGGI, AZU has attached the bank accounts of the petitioner company maintained with the said bank bearing No.916030011996489 (cash credit account) and 916020018310340 (current account) under section 83 of the Central Goods and Service Tax Act, 2017.

2. Mr. N.D. Nanavaty, Senior Advocate, learned counsel for the petitioners has invited the attention of the court to the affidavit-in-rejoinder filed on behalf of the petitioners, to point out that the petitioners have categorically averred therein that if it is found necessary as a condition of releasing the attachment over the bank accounts of M/s. Nandeshwari Steel Limited., the uncle and father of the Director of M/s.Nandeshwari Steel 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 joint owner of the property situated at Block/Survey No.406 (Old No.79), Khata No.502, H. Ra. 1- 15-40 Paiki 0-45-58, Village Zak, Taluka Dehgam, District Gandhinagar and the other joint owner of the said property is his brother Jashvantkumar Jayantibhai Patel. He has averred that he hereby offers the said land for its attachment so that the bank accounts of M/s. Nandeshwari Steel Limited can be released. Shri Jashvantkumar Jayantibhai Patel has also filed the affidavit in the very same terms stating that he is the joint owner of the property with his brother Ashwinkumar Jayantibhai Patel who is the father of Mitesh Patel, one of the Directors of the said company.

3. The learned counsel has submitted that in view of the attachment over the bank accounts, 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.

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 made by the petitioner, while releasing the bank accounts, the petitioner may be directed to maintain such amount as the court deems fit, in the said bank accounts.

5. In the light of the above, 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. Shri Ashwinkumar Jayantibhai Patel and Shri Jashvantkumar Jayantibhai Patel shall also file an undertaking before this court in respect of the property which has been offered by them 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 ₹ 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 above order, the bank accounts of the petitioner in respect of which the petition has been filed have been released from attachment. Under the circumstances, the grievance voiced in the petition has been resolved. Nothing further is required to be done in the petition. The petition stands disposed of accordingly. Notice is discharged with no order as to costs.