Dismissal of Writ Petition Against GST Demand Cancellation & Bank Account De-Freezing Upheld.

The HC dismissed the writ petition challenging the cancellation of the alleged GST demand and de-freezing of bank accounts. It held that the final order u/s 74 of the CGST Act against the petitioner in 2019 was not challenged as per law. The freeze was u/s 79(1)(c), not Section 83. The petitioner was granted liberty to adopt appropriate remedies and raise grounds like identity theft in any future proceedings. .....

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