JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorari to call for the impugned proceedings of the first respondent in Form GST DRC-22 issued in F.No./INT/DGGI/CZU/GST/66/2020/8185 dated 23.11.2020 addressed to the third respondent and quash the same in so far as against the petitioner is concerned as issued contrary to the provisions of the Central Goods and Services Tax Act, 2017.)

1. The petitioner is an assessee under the provisions of the Central Goods and Service Tax Act, 2017 (in short “CGST Act/Act”) and challenges proceedings dated 23.11.2020 issued by the first respondent attaching the petitioner’s bank accounts in terms of Section 83 of CGST Act, based upon proceedings for search and seizure launched as against the petitioner in terms of Section 67 of the Act.

2. Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.V.Sundareswaran, learned Senior Panel Counsel for the official respondents i.e., The Principal Additional Director General of GST Intelligence/R1 & The Senior Intelligence Officer/R2. Though not