https://www.taxtmi.com/caselaws?id=415082 The court allowed the writ petition seeking to defreeze the petitioner's current account, frozen under Section 67 of the CGST Act. Emphasizing compliance with Section 83(2) of the CGST Act, the court directed respondent no.1 to defreeze the account within three working days. The judgment highlighted the importance of adhering to statutory timelines and ensuring procedural fairness in administrative actions, preventing arbitrary exercise of power. By upholding the petitioner's rights and emphasizing legal procedures, the court's decision underscored the significance of timely and lawful actions by authorities in account attachments under tax laws. en-us Mon, 22 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415082 The court allowed the writ petition seeking to defreeze the petitioner's current account, frozen under Section 67 of the CGST Act. Emphasizing compliance with Section 83(2) of the CGST Act, the court directed respondent no.1 to defreeze the account within three working days. The judgment highlighted the importance of adhering to statutory timelines and ensuring procedural fairness in administrative actions, preventing arbitrary exercise of power. By upholding the petitioner's rights and emphasizing legal procedures, the court's decision underscored the significance of timely and lawful actions by authorities in account attachments under tax laws. Case-Laws GST Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415082