Bank Account Freezing Illegal After Section 107 GST Appeal: Delhi HC

Unity Traders Vs Principal Additional Director (Delhi High Court)

The Delhi High Court has ordered the immediate unfreezing of multiple bank accounts belonging to Unity Traders, a petitioner who challenged a debit freeze imposed by tax authorities. The case, heard under Articles 226 and 227 of the Constitution of India, involved a challenge to a communication dated June 16, 2024, from the Directorate of General GST Intelligence (DGGI), which led to the freezing of the company’s bank accounts.

During the hearing, the court was informed that Unity Traders had already fil

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