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2023 (2) TMI 225 - HC - GSTApplication for de-freezing the account of the company, rejected - rejection of revision application solely 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 - merits of the case not gone through - non-application of mind - violation of principles of natural justice - HELD THAT:- Perusal of the order would show that the revision was rejected on the ground that the petitioner ought to have moved the application before the Appellate Authority for de-freezing the account. It is further observed in the order that the petitioner ought to have moved separate application before the GST Appellate Authority and not before the trial Court. In my view, this observation is out of the context. The application filed by the petitioner-company for de-freezing the account was not opposed at any time by the prosecution on this ground. Similarly, the application was not rejected by the Magistrate on this ground. Learned Magistrate found the application otherwise maintainable. 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. Petition allowed.
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