TaxTMI 
TaxTMI 
2025 (12) TMI 1656
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....rwarded the letter dated 6th January, 2025 wherein, the Officer-in-Charge, Itanagar Police Station, Papumpare, Arunachal Pradesh has directed the Branch Manager, HDFC Bank to freeze the account of the petitioner and in terms of the direction of the Officer-in-Charge of Itanagar Police Station, the bank has freezed the account of the petitioner. Learned counsel for the petitioner further submits that on 13th January, 2025, the petitioner has received a communication from the Assistant Commissioner of CGST & CX, Itanagar wherein, it is stated that during the investigation of M/s. Siddhi Vinayak Trade Merchants, the office of the Assistant Commissioner noticed that the said firm has passed the Input Tax Credit (ITC) in the account of the petit....
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....gly on the instruction of the investigating agency, the bank has freezed the account of the petitioner. He further submits that the bank has not received any further instruction from the investigating agency to defreeze the account of the petitioner. 6. This Court finds that the bank has freezed the account of the petitioner on the instruction of the Officer-in-Charge, Itanagar Police Station. The petitioner has made the police authorities as respondent in the present writ application. On 1st December, 2025 this Court has taken the matter for hearing and this Court finds that the respondent Nos. 3 and 6 have not appeared before this Court. Accordingly, the petitioner was directed to issue notice upon the respondent Nos. 3 and 6. In compl....
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....igating a crime has to approach jurisdictional Magistrate under Section 107 of the BNSS to seek attachment of any property believed to be derived directly or indirectly from a criminal activity or commission of an offence. Subsequent course will have to be adopted in terms of order passed by the Magistrate. The Court further clarified that while Section 106 speaks of seizure, Section 107 deals with attachment, forfeiture and restoration. Seizure under Section 106 can be carried out by a police officer, and ex post facto report submitted to the Magistrate. On the other hand, attachment under Section 107 can be effected only upon order of the Magistrate. The logic behind this distinction being that the purpose of seizure is more to secure evi....
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.... "21. Whether the Bank can block/withhold the funds on the basis of the complaint's acknowledgement number that gets reported on the helpline number or NCRP ? Yes, Bank/intermediaries can put the disputed amount on lien on the basis of the complaint's acknowledgement number so that amount can be refunded later, after investigation of the complaint by concerned State/Uts LEAs." 16] As could be seen, Bank/intermediaries can put the disputed amount on lien, but cannot debit freeze the account. 17] Despite such status, some Banks upon receiving certain communications from Investigating Agency, which does not even call for debit freezing accounts, are proceeding to debit freeze the accounts of the account holders resulting int....