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2019 (4) TMI 1714 - HC - CustomsFreezing of Bank Accounts - bogus addresses for the purposes of claiming IGST refunds - HELD THAT:- The issue is decided in the case of S.B. INTERNATIONAL VERSUS THE ASSISTANT DIRECTOR, DIRECTORATE OF REVENUE INTELLIGENCE AND ORS. [2018 (2) TMI 588 - DELHI HIGH COURT], where after considering the provisions of the Customs Act and other similar enactments, it was held that the power to freeze or suspend operations of a bank account cannot legally be exercised. Petition allowed.
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