2025 (11) TMI 1790

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....Mr. Rajeev Sharma and Mr. Shamul Kaushal, Advocates. For the Respondents: Mr. Bharat Bhushan, Senior Panel Counsel, for respondent No. 1-UOI., Mr. Sushant Keprate, Additional Advocate General, for respondent No. 2 & 3-State., Mr. Aditya Sood and Mr. Praveen Sharma, Advocate, for respondent No. 4. VIVEK SINGH THAKUR, JUDGE (ORAL) Grievance of the petitioner in the present case is that, aft....

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....challenge in the appeals to the Government, and as a result, the petitioner's account has been freezed by the Bank. 2. In response, learned Additional Advocate General has placed on record instructions dated 22.11.2025 received from Assistant Commissioner of State Taxes and Excise, Paonta, Circle-II, Himachal Pradesh, whereby it has been stated that impugned communication dated 23.07.2025 (Anne....

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....impugned communication dated 23.07.2025 (Annexure P-4) has lost its efficacy and relevancy, and accordingly, the same is quashed and set aside. Resultantly, the demand draft handed over by respondent No. 4-Bank to respondent No. 3 shall be returned by respondent No. 3 to the petitioner on or before 08.12.2025, and the account of the petitioner shall be de-freezed. It is clarified that quashing of ....