HC directed the petitioner to file, within 10 days, a detailed...

HC directed the petitioner to file, within 10 days, a detailed representation with all requisite documents establishing exemption from GST registration pursuant to Chapter 10 of the HSN and confirming cancellation of the petitioner's GST registration by the Department. Upon receipt, the respondent bank must decide the representation within one month by issuing a reasoned, speaking order strictly in accordance with law. The direction contemplates that, if the petitioner substantiates exemption and cancellation, the respondent bank will take steps to unfreeze the account to enable regular banking operations. The petition is disposed of subject to compliance with these directions.

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