https://www.taxtmi.com/caselaws?id=336240 A time-bound freezing order became infructuous once it expired by efflux of time, so the challenge to the bank account freeze no longer survived for adjudication. The petitioner was also entitled to inspect seized books of account and other documents for use in assessment proceedings, and the respondents stated that inspection would be granted on approach to the concerned officer. The petition was therefore disposed of with the freeze challenge treated as infructuous and with facilitation of inspection of the seized records. en-us Thu, 17 Nov 2016 00:00:00 +0530 Mon, 19 Dec 2016 09:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336240 A time-bound freezing order became infructuous once it expired by efflux of time, so the challenge to the bank account freeze no longer survived for adjudication. The petitioner was also entitled to inspect seized books of account and other documents for use in assessment proceedings, and the respondents stated that inspection would be granted on approach to the concerned officer. The petition was therefore disposed of with the freeze challenge treated as infructuous and with facilitation of inspection of the seized records. Case-Laws VAT and Sales Tax Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336240