TaxTMI 
TaxTMI 
2026 (8) TMI 1118
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....A.S. SUPEHIA) 1. RULE. Learned Senior Standing Counsel Mr. Tirth Nayak waives service of notice of rule on behalf of the respondent. Since a short issue is involved in the writ petition, the same was heard extensively and is finally decided today by this present judgment and order. 2. We had already heard the learned advocates for the respective parties at length and the matter was kept today only for ascertaining that as to whether the current bank account of the petitioner which has been attached can be de-freezed. This Court on 17.02.2026 passed the following order:- "After the matter was argued at length and we were about to dismiss the writ petition, at this stage, learned advocate Mr. Vijay Patel for the petitioner has ....
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....which sought to avail the petitioner's services as Technology Service Provider (TSP) to facilitate its payout transactions routed by the respondent no. 2 Bank and NSDL payments bank. Accordingly, a Dedicated Merchant Agreement dated 12.09.2025 was executed between the Digihub and the petitioner. 4.1. It is the case of the petitioner for facilitating the financial transactions for payment, respondent no. 2, as per its internal policy in consonance with the Regulations governing the same, opened a current account in the name of the petitioner bearing no. 130102000042422 and Virtual Account Number facility (VAN) was enabled. The said account is used for the purpose of updating the electronic ledger of any client/merchant/vendor to ensure op....
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....ent on board of the petitioner's portal and as no proceedings under Sections 62, 63, 64, 67, 73 and 74 of the CGST Act are pending against the petitioner and hence, there is no jurisdiction conferred upon the respondent no. 1 to invoke provision of Section 83 of the CGST Act against the petitioner. 5.1. It is submitted that even after some personal meeting was arranged with the respondent no. 1 and the relevant documents were also furnished, however, the account was not de-freezed. It is submitted that summons under Section 70 of the CGST Act was issued to the petitioner to provide details of its clients account and to remain present on 15.12.2025 and accordingly the personal visit was also made by the petitioner and the entire details w....
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....nformation, Technology consulting and support services. It is submitted that the authorities had found out that the Bank Accounts and Unique Transaction References (UTRs) in which payouts was made by the petitioner were wrong and consequently, the ultimate beneficiary bank accounts into which the alleged online gaming proceeds originating from M/s. Digihub Unique Tech Solutions Pvt. Ltd., were subsequently routed through the petitioner's bank accounts. It is submitted that the petitioner failed to verify the credentials of the Digihub from its website where Digihub has shown himself as E-Commerce operator, however, it turned out to be gaming platform and projected themselves involved in the business of Payout Services as per the Line of Bus....
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....ks to provide the bank statement and KYC details of the bank accounts and whether the said account has ever been identified or flagged as suspicious, or linked to mule account activity or subjected to any debit freeze, lien or restriction. Thus, it is submitted that looking to the overall scam which involved the present petitioner directly, at this stage the bank account which has been freezed cannot be ordered to be defreezed unless the entire investigation is over. 7. Having heard the learned advocates for the respective parties at length, the facts narrated herein-above are not in dispute. M/s. Digihub Unique Tech Solutions Pvt. Ltd., which has indulged itself into gaming and betting services though the platform of present petitioner,....