https://www.taxtmi.com/article/detailed?id=16083 Police authorities do not have power to debit-freeze a bank account directly under Section 94 of the Bharatiya Nagarik Suraksha Sanhita, 2023, which is confined to summons or written requisition for production of documents or other things. Any restraint over property must follow the statutory scheme of seizure under Section 106 and attachment under Section 107, with reporting to or orders from the jurisdictional Magistrate. A debit freeze cannot be continued indefinitely without an appropriate Magistrate's order. Territorial jurisdiction under Article 226(2) depends on where the material facts and legal injury arise. en-us Thu, 26 Mar 2026 09:08:55 +0530 Thu, 26 Mar 2026 09:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16083 Police authorities do not have power to debit-freeze a bank account directly under Section 94 of the Bharatiya Nagarik Suraksha Sanhita, 2023, which is confined to summons or written requisition for production of documents or other things. Any restraint over property must follow the statutory scheme of seizure under Section 106 and attachment under Section 107, with reporting to or orders from the jurisdictional Magistrate. A debit freeze cannot be continued indefinitely without an appropriate Magistrate's order. Territorial jurisdiction under Article 226(2) depends on where the material facts and legal injury arise. Articles Goods and Services Tax - GST Thu, 26 Mar 2026 09:08:55 +0530 https://www.taxtmi.com/article/detailed?id=16083