SONIA GOKANI, VAIBHAVI D.NANAVATI
Bhavesh Kiritbhai Kalani – Appellant
Versus
Union of India – Respondent
ORDER :
1. The petitioner herein is the proprietor of the Firm running in the name and style of M/s Global Corporation. It is acting as commission agent at Agricultural Produce Market Committee, Gondal with its valid license No. LIC/18424 of the market committee as required under Section 27 of the Gujarat Agriculture Produce Markets Act, 1963.
2. The petitioner has a valid GST Registration Certificate under the Provisions of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as ‘the CGST Act, 2017’) having Registration No. 24BCSPK2560G1ZJ. According to the petitioner, he is involved in voluminous transactions of several parties and he follows the law while conducting his business. He came to realize that the Central Bank of India on 20.08.2020 freezed his current account No. 3785569992 with the Rajkot Main Branch. Without availing any opportunity, he straightway received the attachment order and realized that from the Office of the Principal Commissioner of Central GST, Mumbai, such order of freezing had happened and since then, he has not been allowed to operate the account.
3. The petitioner approached the respondent no. 3 - the Bank through its Manager and request
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