RHC Global Exports Private Limited & Ors. Vs Union of India & Ors. (Supreme Court of India)
In the case of Rhc Global Exports Private Limited & Ors. Vs Union Of India & Ors., the Supreme Court of India addressed an application concerning the attachment of three bank accounts. The respondent-State’s counsel clarified that the attachment on the first account had lapsed on March 3, 2024, and there was no attachment on the second account. However, the third account, which had also lapsed on March 3, 2024, was subsequently reattached on August 30, 2024, under the Central Goods and Services Tax Act, 2017. The petitioners’ counsel argued that reattaching the account was beyond the Department’s authority since the initial attachment had expired, and they sought a directive to lift the renewed attachment. They referenced a circular from September 2, 2023, which set a time-frame for procedural actions following an attachment’s expiry. Ultimately, the Supreme Court ruled in favor of the petitioners, ordering the lifting of the attachment on the third account, thereby allowing it to be defreezed, and disposed of the application accordingly.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
We have heard learned senior counsel for the petitioners and learned senior counsel for the respondent‑ State and others on the application filed by the petitioners herein.
