JUDGMENT :

SONIA GOKANI, J.

1. By way of the present petition, the petitioners beg to challenge the action of the respondent no.2 directing the Branch Manager of (i) AU Small Finance Bank (ii) Kotak Mahindra Bank, and (iii) State Bank of India by communications dated 27.02.2020 and 02.03.2020 not to allow the petitioner to operate the bank account and further directed to stop the operation of the bank locker by exercising powers under Section 83(1) of the Central Goods and Service Tax, Act 2017 (hereinafter referred to as the ‘CGST Act’).

2. The brief facts leading to the present petition are as follows:-

2.1. On 25.02.2020, the Superintendent of Central Excise, Vadodara conducted a search and seizure at the premises of the petitioner located at 2/3 Dharamnagar Village- Bholav, Bharuch and thereafter investigation in respect of evasion of GST was conducted. The petitioner was summoned and his statement was recorded.

2.2. On 09.06.2020, the present petitioner was arrested and later he was sent to the judicial custody. Mr. Dilip Babulal Jain was a promoter and existing director of Gla