M/S Valuvanadu Capital LTD vs. Union Of INDIA
Held
The core judgment text, which would detail the Court's decision and reasoning, is omitted from the provided document. Therefore, the specific holding of the Court cannot be ascertained from the given text.
Facts
Multiple petitioners filed writ petitions challenging the freezing of their bank accounts, often by cyber crime authorities or banks, following reports of fraudulent transactions. The petitioners include individuals and firms, with respondents comprising various police stations, cyber crime reporting portals, banks, and the Reserve Bank of India. Exhibits primarily consist of bank statements, notices from banks regarding account freezes, and communications from cyber crime cells.
Key Issues
The key legal issues addressed by the Court are not ascertainable from the provided judgment text, as the deliberative portion of the judgment is omitted. However, the petitions generally concern the legality and procedure of freezing bank accounts in cybercrime-related investigations.
Sections Cited
No specific CGST/SGST Act sections or Rules were explicitly discussed in the provided excerpt of the judgment. The term 'GST INVOICE' appears in some exhibits, but no statutory provisions are analyzed.
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN WEDNESDAY, THE 6TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 WP(C) NO. 31870 OF 2023 PETITIONER: MUNAVVAR KONIKKAUZHIYIL, AGED 33 YEARS KONIKKUZHIYIL HOUSE, POONTHAVANAM (PO)KEEZHATTUR, MALAPPURAM DISTRIC, PIN - 679325 BY ADVS. V.VISAL AJAYAN M.R.ABHILASH A.SREEPRIYA RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE HOME SECRETARY, HOME DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA, PIN - 695001 2 NATIONAL CYBER CRIME REPORTING PORTAL REPRESENTED BY ITS DIRECTOR, NATIONAL HIGHWAY-8 MAHIPALPUR, NEW DELHI, PIN - 110037 3 STATION HOUSE OFFICER TIRUCHANUR POLICE STATIONURBAN POLICE DISTRICT, NEERAADA MANDAPAM,TIRUCHANOOR RD, TIRUCHANUR, TIRUPATI,REPRESENTED BY THE STATE OF ANDHRA PRADESH ANDHRA PRADESH, PIN - 517503 4 RESERVE BANK OF INDIA REPRESENTED BY ITS GOVERNOR, HEAD OFFICE, MUMBAI, MAHARASHTRA, PIN - 400029 5 HDFC BANK PERINTHALMANNA BRANCH SREE CPLX CALICUT RD, OPP. KALYAN JEWELERS, PERINTALMANNA, KERALA, PIN - 679322 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2023, ALONG WITH WP(C).37933/2023 AND CONNECTED CASES, THE COURT ON T
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