https://www.taxtmi.com/caselaws?id=786744 Territorial nexus is satisfied where part of the cause of action-here debit freezing-occurs within the court's limits, rendering the writ maintainable; the substantive issue is whether a Section 94 BNSS notice permits police to direct debit freezes. Section 94 merely summons production and does not authorise debit freezing; continued restraint of bank accounts requires seizure/attachment compliance and magistrate orders under the Sanhita's seizure/attachment regime. The impugned debit-freeze is quashed and the bank must restore operation of the account unless and until lawful magistrate-sanctioned steps under the seizure/attachment procedures are taken. en-us Fri, 13 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786744 Territorial nexus is satisfied where part of the cause of action-here debit freezing-occurs within the court's limits, rendering the writ maintainable; the substantive issue is whether a Section 94 BNSS notice permits police to direct debit freezes. Section 94 merely summons production and does not authorise debit freezing; continued restraint of bank accounts requires seizure/attachment compliance and magistrate orders under the Sanhita's seizure/attachment regime. The impugned debit-freeze is quashed and the bank must restore operation of the account unless and until lawful magistrate-sanctioned steps under the seizure/attachment procedures are taken. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786744