Bank Accounts can be defreezed, which were reattached after Lapse


Last updated: 05 October 2024

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of RHC Global Exports Pvt. Ltd. & Ors. v. Union of India [SLP(C) No. 015992 - 015994 / 2023 dated September 18, 2024] allowed the application and directed 'lifting' and 'defreezing' of bank account attachment. Although, attachment had lapsed, there has been a renewal of attachment. Hence, directed to unfreeze the bank account that was previously frozen (blocked from access) and had been re-attached or frozen again after the original freeze had expired.

Citation :
SLP(C) No. 015992 - 015994 / 2023 dated September 18, 2024

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Bimal Jain
Published in GST
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