JUDGMENT

Shekhar B. Saraf, J. - The grievances raised and issues involved in all the six writ petitions are common, and accordingly they were heard together and are being decided conjointly. This is an application under Article 226 of the Constitution of India wherein the writ petitioners are aggrieved by the orders passed by the Directorate General of Goods and Services Tax Intelligence, Kolkata Zonal Unit [hereinafter referred to as "DGGI"], to provisionally attach the current bank accounts of the writ petitioner under Section 83 of the Central Goods and Services Tax Act, 2017.

2. For the purpose of convenience, the facts in writ petition W.P. No. 21272(W) of 2019 are being taken into consideration and are chronologically delineated hereinbelow:

a. The writ petitioner no. 1 is a private limited company duly incorporated under the Companies Act, 2013, under the name of Amazonite Steels Private Limited [hereinafter referred to as the "said company"] whereas petitioner no. 2 is the director of the said company. The said company is duly registered under the Central Goods and Services Tax Act, 2017 [hereinafter referred to as "CGST Act, 2017"] and West Bengal Goods and Services Tax Act