Bank Accounts can be defreezed, which were reattached after Lapse: SC

RHC Global Exports Private Limited & Ors. Vs Union of India & Ors. (Supreme Court of India) Summary: In the case of RHC Global Exports Pvt. Ltd. & Ors. v. Union of India, the Supreme Court addressed the legality of reattaching bank accounts after an initial attachment had expired. The applicant, engaged in the gem and jewelry business in Surat’s Special Economic Zone, faced attachment of three bank accounts due to provisions under the Central Goods and Services Tax Act, 2017 (CGST Act). While two of the accounts were confirmed as no longer attached, the third account had been...