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GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

The HC allowed the writ petition, quashed the appellate order, ...


Petitioner's Bank Account Freeze by Authorities Quashed Due to Procedural Irregularities, Time Limit Extended.

January 2, 2025

Case Laws     GST     HC

The HC allowed the writ petition, quashed the appellate order, finding merit in the petitioner's case due to procedural irregularities and arbitrary actions by respondent authorities regarding freezing of bank account and subsequent adjudication proceedings. The HC held that statutory limitation provisions should be interpreted liberally where undue hardship is demonstrated, as per precedents, allowing extension of appeal filing period beyond the prescribed 60 days.

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