Police Cannot Debit-Freeze Bank Account of GST taxpayers Without Magistrate’s Order: Calcutta HC

Kirti Deora Vs State of West Bengal & Ors. (Calcutta High Court) The High Court held that police authorities cannot arbitrarily debit freeze a bank account without following the procedure prescribed under the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023. In the present case, the petitioner’s bank account was frozen based on a notice issued by the Officer-in-Charge of Itanagar Police Station directing the bank to impose a debit freeze. The petitioner challenged the action as illegal and beyond statutory powers. The Court first rejected the objection regarding territorial jurisdiction, ...