Court orders respondent to defreeze bank account & release lien on LIC policy within 3 days. Petitioner granted right to seek further relief.

The Court directed the respondent to defreeze the petitioner's bank account and release the lien on the LIC policy within three working days due to the respondent's delay in taking action post-issuance of the Discharge Certificate. The petitioner was granted the right to seek additional relief if necessary, and the petition, along with any pending applications, was disposed of by the Court.

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Issues:
Petitioner aggrieved by inaction post issuance of Discharge Certificate - Failure to defreeze bank account and release lien on LIC policy - Delay in action by respondent - Grievance brought to Court.

Analysis:
The petitioner, engaged in fabric manufacture and export, faced an enquiry in 2005 regarding CENVAT Credit usage, leading to a demand notice in 2007. The Adjudicating Officer confirmed the demand in 2008, denying CENVAT Credit and imposing penalties. The petitioner's appeal was dismissed due to failure to make a pre-deposit. In 2019, under the Sabka Vishwas Scheme, the petitioner settled the dispute for a specified amount and received a Discharge Certificate in 2020. Expecting the respondent to defreeze its bank account and release the LIC policy lien, the petitioner approached the Court after a three-month delay by the respondent.

The Court noted the respondent's delay in taking action and directed them to clear the petitioner's file within three working days. The order instructed the respondent to defreeze the Saving Bank Account and withdraw the lien on the LIC Policy. The petitioner was granted the right to seek further relief if needed. The petition, along with any pending application, was disposed of by the Court.

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