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GST Summons, Late-Night Enquiries & Arrest Threats: Legal Limits, BNSS Changes & Strategy

Goods and Services Tax : The law distinguishes between inquiry under Section 70 and arrest under Section 69, limiting arrest to serious offences. The key t...

April 8, 2026 6198 Views 0 comment Print


Latest Judiciary


Karnataka HC Transfers NI Act Acquittal Appeal to Sessions Court, Recognises Complainant’s Right as ‘Victim’ Under BNSS

Corporate Law : The Karnataka High Court held that a complainant under Section 138 of the Negotiable Instruments Act can pursue an appeal as a vic...

May 15, 2026 243 Views 0 comment Print

No Legal Duty on Daughter-in-Law to Maintain In-Laws: Allahabad HC

Corporate Law : The issue was whether parents-in-law can claim maintenance from a daughter-in-law. The Court held that the law does not include pa...

March 31, 2026 2691 Views 0 comment Print

Kerala HC Lifts Bank Account Freeze as Police not Followed BNSS Section 107 Procedure

Corporate Law : The Kerala High Court held that freezing a bank account suspected to contain proceeds of crime must follow the attachment procedur...

March 9, 2026 3927 Views 0 comment Print

Bombay HC Quashes Account Freeze Because Police Lack Power Under BNSS Section 106

Corporate Law : The Court ruled that Section 106 of the BNSS permits seizure of property but not debit freezing of bank accounts. Attachment of pr...

March 9, 2026 2874 Views 0 comment Print

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

Goods and Services Tax : The High Court held that Section 94 of the BNSS only allows authorities to call for documents and does not empower police to freez...

March 6, 2026 2250 Views 0 comment Print


Latest Posts in BNSS

Karnataka HC Transfers NI Act Acquittal Appeal to Sessions Court, Recognises Complainant’s Right as ‘Victim’ Under BNSS

May 15, 2026 243 Views 0 comment Print

The Karnataka High Court held that a complainant under Section 138 of the Negotiable Instruments Act can pursue an appeal as a victim before the Sessions Court. The matter was transferred in light of the Supreme Courts ruling in Celestium Financial.

GST Summons, Late-Night Enquiries & Arrest Threats: Legal Limits, BNSS Changes & Strategy

April 8, 2026 6198 Views 0 comment Print

The law distinguishes between inquiry under Section 70 and arrest under Section 69, limiting arrest to serious offences. The key takeaway is that coercive practices and misuse of summons are not legally justified.

No Legal Duty on Daughter-in-Law to Maintain In-Laws: Allahabad HC

March 31, 2026 2691 Views 0 comment Print

The issue was whether parents-in-law can claim maintenance from a daughter-in-law. The Court held that the law does not include parents-in-law within eligible categories. The key takeaway is that maintenance rights are strictly limited to statutory provisions.

Kerala HC Lifts Bank Account Freeze as Police not Followed BNSS Section 107 Procedure

March 9, 2026 3927 Views 0 comment Print

The Kerala High Court held that freezing a bank account suspected to contain proceeds of crime must follow the attachment procedure under Section 107 of the BNSS. The debit freeze imposed under Section 106 was therefore quashed.

Bombay HC Quashes Account Freeze Because Police Lack Power Under BNSS Section 106

March 9, 2026 2874 Views 0 comment Print

The Court ruled that Section 106 of the BNSS permits seizure of property but not debit freezing of bank accounts. Attachment of proceeds of crime must follow the procedure under Section 107.

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

March 6, 2026 2250 Views 0 comment Print

The High Court held that Section 94 of the BNSS only allows authorities to call for documents and does not empower police to freeze bank accounts. Since the account was frozen without proper statutory authority, the action was declared illegal.

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