GST: De-freezing of Bank account – HC set-aside order for non-application of mind by Sessions Judge

Durgashakti Foods Private Limited Vs State of Maharashtra (Bombay High Court)

The main allegation was that monthly returns required to be submitted under the GST Act were not submitted within time for the period mentioned in the report. The investigating officer in the investigation freezed the Bank account of the company. The petitioner, therefore, made an application for de-freezing the account. The said application was opposed by the prosecution. Learned Magistrate rejected the application mainly on the ground that at tha

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