JUDGMENT :

SONIA GOKANI, J.

1. The petitioner challenges the order of provisional attachment of the Bank under section 83 of the Gujarat Goods and Services Tax Act, 2017 (‘the Act’ hereinafter) issued on 18.05.2022 issued in FORM No. GST DRC-22 by the respondent No. 2 attaching the Bank account of the petitioner on the ground of the violation of provisions of law.

2. Brief facts leading to the present petition are as follow:

2.1 The petitioner is a private limited company engaged in the business of trading in coal. It is also having valid registration number under the Act.

2.2 The respondent No. 2 is an officer under the provision of section 3 of the Act entrusted with the assessment and recovery of GST under various provisions of the Act.

2.3 The petitioner is regular in filing its return under the Act both annually and periodically.

2.4 During the period between 2018-19, the petitioner company had purchased Iron and Steel Waste Scrap from M/s. Arsh Enterprise, which has having valid GST registration at the time of purchase of goods. The goods worth Rs. 37,31,420/- had been purchased where the value of goods was of Rs. 31,53,746/- and the GST was Rs. 5,67,674/-. The goods purchased from