Debit Freeze by GST Authorities of Bank Account Without Legal Backing is Invalid: Gauhati HC

Mujahar Ali Sarkar Vs State of Assam And 5 Ors (Gauhati High Court) Any action of debit freeze of the bank account by GST authorities, being without support of any prescribed provision of law, is without jurisdiction: Gauhati High Court The Gauhati High Court recently addressed a petition filed by Mujahar Ali Sarkar challenging a summary show-cause notice and a GST demand of Rs. 58,45,431, along with a debit freeze on his bank account. The demand was based on alleged refunds related to the period from April 2021 to August 2022. While the petitioner initially challenged the GST demand, his coun...