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GST - Highlights / Catch Notes

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The High Court adjudicated a matter concerning refund of an ...


Bank account freeze challenged; refund process clarified. Seized laptops stolen, FIR lodged.

Case Laws     GST

August 30, 2024

The High Court adjudicated a matter concerning refund of an amount deposited under compulsion and provisional attachment of bank accounts. The court refrained from issuing directions for refund, clarifying that the petitioners could apply for refund in accordance with law without awaiting adjudication of the show cause notice. Regarding seized articles and documents, the respondent stated that all hard disks and other articles were returned, except two laptops which were stolen, with an FIR lodged for the same. The petition was consequently disposed of.

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