2023 (2) TMI 225

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.... C. S. Dharmadhikari, Advocate    For the Respondents : Shri S. A. Ashirgade, APP    ORAL JUDGMENT : 1) Heard. 2) RULE. Rule made returnable forthwith. Heard finally by consent of learned Advocates for the parties. 3) By this writ petition, the petitioner-company has questioned the correctness of the order dated 04.06.2022, in Criminal Revision Case No. 20 of 202....

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....short "GST Act"). On the basis of the report the Economic Offence Wings, Buldhan registered the crime bearing No. 677 of 2021. The main allegation was that monthly returns required to be submitted under the GST Act were not submitted within time for the period mentioned in the report. The investigating officer in the investigation freezed the Bank account of the company. The petitioner, therefore,....

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....ion application on the ground that the petitioner-company could have applied for de-freezing of the account in an appeal filed by the company before the GST Appellate Authority. 5) Learned Advocate for the petitioner took me through the order and submitted that this is the sole ground for rejecting the revision application. It is submitted that the learned Additional Sessions Judge has not deci....

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....ound that the investigation is at a nascent stage and offence alleged to have been committed is serious offence. In my view, therefore, the order passed by the learned Additional Sessions Judge, Kahamgaon suffers from non application of the provisions of law and ultimately the non-application of mind to the issue involved in the matter. Therefore, this order is required to be set aside. Accordingl....