https://www.taxtmi.com/caselaws?id=466734 Freezing of a bank account at the request of an investigative agency without magistrate-authorised attachment is inconsistent with the statutory scheme distinguishing seizure and attachment; attachment that affects proprietary control over funds requires compliance with the prescribed procedure under the BNSS. The bank's lien based solely on a Cyber Cell request and internal SOPs lacked lawful authority and is set aside; the bank is directed to restore account operation subject to any future order obtained through the statutory attachment process. en-us Tue, 09 Dec 2025 00:00:00 +0530 Wed, 18 Feb 2026 20:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466734 Freezing of a bank account at the request of an investigative agency without magistrate-authorised attachment is inconsistent with the statutory scheme distinguishing seizure and attachment; attachment that affects proprietary control over funds requires compliance with the prescribed procedure under the BNSS. The bank's lien based solely on a Cyber Cell request and internal SOPs lacked lawful authority and is set aside; the bank is directed to restore account operation subject to any future order obtained through the statutory attachment process. Case-Laws Indian Laws Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466734