https://www.taxtmi.com/caselaws?id=784882 Defreezing of bank accounts was contested on grounds of absence of supporting materials; the High Court found the petitioners reply unsatisfactory and directed filing of a better personal affidavit by the Principal Secretary, with the hearing listed afresh. The Supreme Court set aside the portion of the impugned direction imposing Rs. 5,000 costs, disposed of the special leave petition, and directed further proceedings before the High Court to continue in accordance with law. The decision emphasizes evidentiary sufficiency for defreezing and limits enforcement of nominal costs when procedural deficiencies exist. en-us Wed, 07 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784882 Defreezing of bank accounts was contested on grounds of absence of supporting materials; the High Court found the petitioners reply unsatisfactory and directed filing of a better personal affidavit by the Principal Secretary, with the hearing listed afresh. The Supreme Court set aside the portion of the impugned direction imposing Rs. 5,000 costs, disposed of the special leave petition, and directed further proceedings before the High Court to continue in accordance with law. The decision emphasizes evidentiary sufficiency for defreezing and limits enforcement of nominal costs when procedural deficiencies exist. Case-Laws GST Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784882