https://www.taxtmi.com/caselaws?id=433710 A revisional order rejecting a request to de-freeze a bank account was unsustainable because it refused to examine the merits and instead relied on the supposed availability of GST appellate remedies, even though that was neither the basis of the Magistrate's order nor the prosecution's objection. The Magistrate had treated the de-freezing application as maintainable and rejected it on separate grounds tied to the stage of investigation and the seriousness of the alleged offences. The revisional court's reliance on an unrelated remedy reflected non-application of mind, so the order was set aside and the revision was restored for fresh consideration in accordance with law. en-us Wed, 25 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433710 A revisional order rejecting a request to de-freeze a bank account was unsustainable because it refused to examine the merits and instead relied on the supposed availability of GST appellate remedies, even though that was neither the basis of the Magistrate's order nor the prosecution's objection. The Magistrate had treated the de-freezing application as maintainable and rejected it on separate grounds tied to the stage of investigation and the seriousness of the alleged offences. The revisional court's reliance on an unrelated remedy reflected non-application of mind, so the order was set aside and the revision was restored for fresh consideration in accordance with law. Case-Laws GST Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433710