https://www.taxtmi.com/caselaws?id=465867 In proceedings concerning defreezing of bank accounts, the HC held that the State's submissions, though sworn on "perusal of record," were unsupported by any material on record, undermining the factual basis for resisting relief. On the State's request for an opportunity to cure the defect, the HC adjourned the matter and directed filing of a better personal affidavit by the competent officer; consequentially, costs were imposed on the State's senior tax official to be deposited with the HC, and the existing interim protection was extended until the next listing. en-us Wed, 03 Dec 2025 00:00:00 +0530 Mon, 12 Jan 2026 20:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465867 In proceedings concerning defreezing of bank accounts, the HC held that the State's submissions, though sworn on "perusal of record," were unsupported by any material on record, undermining the factual basis for resisting relief. On the State's request for an opportunity to cure the defect, the HC adjourned the matter and directed filing of a better personal affidavit by the competent officer; consequentially, costs were imposed on the State's senior tax official to be deposited with the HC, and the existing interim protection was extended until the next listing. Case-Laws GST Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465867