Karnataka HC directs Unfreezing of Bank Account in Service Tax Dispute on furnishing of Security

Guard India Secure Services Pvt Ltd Vs Union of India (Karnataka High Court) Introduction: In the recent case between Guard India Secure Services Pvt Ltd and the Union of India, the Karnataka High Court gave a significant ruling. The petitioner had filed a writ of certiorari, seeking the quashing of a recovery notice issued by the respondent, which led to the freezing of the petitioner’s bank account. The court directed the defreezing of the bank account upon the furnishing of security by the petitioner. Analysis: The petitioner contended that they had been cooperating with the enquiry p...