Bank account freezing under GST requires supply of orders and reasons, with liberty to file objections under the Rules.

Bank account freezing under the CGST framework was addressed by directing that the relevant orders and reasons for freezing be supplied to the petitioners, since they had not been served with those orders. The petitioners were also given liberty to file objections under Rule 159(5) of the Central Goods and Services Tax Rules, 2017, and those objections were to be considered in accordance with law. The petitions were thus disposed of on directions for disclosure of the freezing orders and reasons, with preservation of the petitioners' remedial recourse under the Rules.

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Issues: Whether the respondents should furnish the orders passed for freezing the petitioners' bank accounts and communicate the reasons for such freezing, and whether the petitioners were entitled to seek remedial recourse against those orders.

Analysis: The petitions concerned freezing of bank accounts stated to have been ordered under Section 83(1) of the Central Goods and Services Tax Act, 2017. The petitioners relied on the statutory period under Section 83(2), while the respondents stated that fresh orders had been issued. As the petitioners had not been served with the relevant orders, the Court directed supply of copies of the orders and communication of reasons for freezing. The petitioners were also left at liberty to file objections under Rule 159(5) of the Central Goods and Services Tax Rules, 2017, which would then be considered in accordance with law.

Outcome: The petitions were disposed of with directions to furnish the freezing orders and reasons, and with liberty to file objections under the Rules.

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