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TMI Blog2023 (2) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... late 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2021. The main allegation was that monthly returns required to be submitted under the GST Act were not submitted within time for the period mentioned in the report. The investigating officer in the investigation freezed the Bank account of the company. The petitioner, therefore, made an application for de-freezing the account. The said application was opposed by the prosecution. Learned Magistrate rejected the application mainly on the ground that at that point of time the investigation was at preliminary stage. Similarly, the learned Magistrate took into consideration the serious nature of the offences alleged to have been committed by the Executive Director of the petitioner company. In the revision against this order passed by the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rant application on the ground that the investigation is at a nascent stage and offence alleged to have been committed is serious offence. In my view, therefore, 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. Accordingly, the petition is allowed. 6) The order passed by the learned Additional Sessions Judge dated 04.06.2022 is set aside. The matter is remitted to the learned Additional Sessions Judge by restoring the revision application for the purpose of deciding it afresh, in accordance with law. 7) Learned Additional Sessions Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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