Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
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The HC disposed of a petition challenging the freezing of petitioner's bank accounts. The petitioner's grievance concerned the freezing of two additional accounts opened under the same PAN number following communication dated 16 June 2024. The court held that since an appeal under Section 107 of the Central Goods and Services Tax Act 2017 had been filed against the impugned Order-in-Original, the final order dated 28 January 2025 was automatically stayed. Consequently, the HC directed Kotak Mahindra Bank to immediately de-freeze all three accounts and ordered the Department to communicate with the bank to lift the debit freeze. The petition was disposed of with relief granted to the petitioner.
The HC disposed of a petition challenging the freezing of petitioner's bank accounts. The petitioner's grievance concerned the freezing of two additional accounts opened under the same PAN number following communication dated 16 June 2024. The court held that since an appeal under Section 107 of the Central Goods and Services Tax Act 2017 had been filed against the impugned Order-in-Original, the final order dated 28 January 2025 was automatically stayed. Consequently, the HC directed Kotak Mahindra Bank to immediately de-freeze all three accounts and ordered the Department to communicate with the bank to lift the debit freeze. The petition was disposed of with relief granted to the petitioner.
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