https://www.taxtmi.com/caselaws?id=410896 The court dismissed the petition seeking to defreeze bank accounts and unblock input tax credit under the CGST Act, 2017 without notice. The petitioners failed to exhaust the alternative remedy of approaching the Commissioner before resorting to a writ petition. The freezing of accounts was based on allegations of GST fraud involving the petitioners, justifying the provisional attachment. The court emphasized the importance of following prescribed procedures and remedies before seeking relief through the court, leading to the dismissal of the petition. en-us Wed, 31 Mar 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410896 The court dismissed the petition seeking to defreeze bank accounts and unblock input tax credit under the CGST Act, 2017 without notice. The petitioners failed to exhaust the alternative remedy of approaching the Commissioner before resorting to a writ petition. The freezing of accounts was based on allegations of GST fraud involving the petitioners, justifying the provisional attachment. The court emphasized the importance of following prescribed procedures and remedies before seeking relief through the court, leading to the dismissal of the petition. Case-Laws GST Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410896