2024 (10) TMI 1299 - HC - GST

Freezing of Bank Accounts u/s 83 (1) of the Central Goods and Services Tax Act 2017 - whether period of one year has not lapsed since the issuance of fresh orders? - HELD THAT - A plain reading of the petitions in these cases indicate that the petitioners have not taken any effective steps in ascertaining the reasons as to why the bank accounts have been frozen. It is considered apposite to direct the respondents to send copies of the respective orders passed under Section 83(1) of the CGST Act/DGST Act for freezing the bank accounts of the petitioners. Petition disposed off.

Summary

The petitioners challenged the freezing of their bank accounts under Section 83(1) of the CGST Act. The court directed the respondents to provide copies of the orders and reasons for freezing the accounts. Petitioners can file objections under Rule 159(5) of the CGST Rules if aggrieved. The petitions are disposed of accordingly.