https://www.taxtmi.com/caselaws?id=435492 HC ruled that tax authorities cannot indefinitely block a bank account containing a tax refund. The court directed the respondent to reassess the account block under CGST Act, Section 83, emphasizing the need to follow proper legal procedures for refund review. The petition was disposed of with instructions to reconsider lifting the account freeze based on audit findings. en-us Thu, 16 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435492 HC ruled that tax authorities cannot indefinitely block a bank account containing a tax refund. The court directed the respondent to reassess the account block under CGST Act, Section 83, emphasizing the need to follow proper legal procedures for refund review. The petition was disposed of with instructions to reconsider lifting the account freeze based on audit findings. Case-Laws GST Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435492