Bank account freezing under GST search proceedings challenged for de-freezing; no merits decided, matter adjourned for instructions.

Freezing of a bank account under proceedings initiated under Section 67 of the CGST Act was sought to be challenged for de-freezing, with the petitioner also contending that it was not stated to be a taxable person. The respondent sought time to take instructions, and the matter was adjourned for further hearing; no substantive adjudication on the merits was made.

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Issues: Whether the freezing of the petitioner's bank account pursuant to proceedings under Section 67 of the Central Goods and Services Tax Act, 2017 could be assailed for de-freezing, and whether the petitioner, not stated to be a taxable person, was affected by such proceedings.

Outcome: The respondent sought time to take instructions and the matter was listed for further hearing; no substantive adjudication was made on the merits.

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