M/S Kameshwar Rai (A Sole Proprietorship Firm) vs. The Union Of INDIA

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CWJC/10026/2026HC PatnaGSTCNR BRHC01066198202621 July 2026Bench: MR. JUSTICE ANIL KUMAR SINHA,MR. JUSTICE VIKASH KUMAR2 pages

AI SummaryRemanded

Facts

The petitioner, M/s Kameshwar Rai, a sole proprietorship firm, filed a writ application before the Patna High Court seeking a direction to the respondent authorities to release or de-freeze all its bank accounts. The petitioner's PAN number is AGNPR8953J. The respondents, including the Union of India and various Bihar State Tax authorities, were represented. During the proceedings, the learned counsel for the State produced a letter dated 24.06.2026, indicating that instructions had been issued by the Joint Commissioner, State Taxes, to de-freeze the petitioner's bank account and that the respective banks had been directed to allow the petitioner to operate them.

Held

The Court disposed of the writ application based on the production of a letter dated 24.06.2026 by the learned counsel for the State. This letter indicated that the Joint Commissioner, State Taxes, had issued instructions to the banks to de-freeze the petitioner's bank account. The respective banks were also directed to release the account for operation by the petitioner. The Court observed that the petitioner would be at liberty to operate their bank accounts based on the provided PAN number in light of the direction issued by the Joint Commissioner, State Taxes. The Court also granted liberty to the petitioner to approach the Court again if any similar letter was issued by the Joint Commissioner, State Tax (In-charge) to different departments with whom the petitioner works as a contractor.

Key Issues

1. Whether the Court should direct the respondent authorities to release/de-freeze the bank accounts of the petitioner, M/s Kameshwar Rai, which are stated to be frozen. The petitioner argued for the release of their bank accounts. The revenue/State contended that instructions have already been issued to de-freeze the accounts. The specific provision of law under challenge is not explicitly stated, but the issue revolves around the authority's power to freeze and de-freeze bank accounts under GST laws. The procedural history indicates that the petitioner filed a writ application seeking this relief.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.10026 of 2026 ====================================================== M/s Kameshwar Rai (A Sole Proprietorship Firm) having its Registered Office - Near Umanath Mandir, Dahiyawan, District-Chapra at Saran through its sole proprietor Mr. Kameshwar Rai, aged about 52Years, S/o ChhathiLal Rai. ... ... Petitioner/s Versus 1. The Union of India through the Secretary, Ministry of Finance, Department of Revenue, having its office at Room No. 46, North Block, P.O. and P.S. North Block, New Delhi-110001. 2. The Chief Commissioner, CGST and CX, Office at C.R Building, 1st Floor, Bir Chand Patel Path, Patna, Bihar. 3. The State of Bihar through Commissioner, Bihar Goods and Service Tax, Kar Bhawan, Patna. 4. The Joint Commissioner of State Tax, Office of Commissioner of State Tax, Saran Division, Saran at Chapra, Bihar. 5. The Deputy Commissioner of State Tax, Office of Commissioner of State Tax, Saran Division, Saran at Chapra, Bihar. 6. The Additional Commissioner (Appeal), Office of the Additional Commissioner (Appeal) of State Tax, Saran Division, Saran at Chapra. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Anurag Saurav, Advocate For the Respondent/s : Mr. Government Pleader 7 ====================================================== CORAM: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA and HONOURABLE MR. JUSTICE VIKASH KUMAR

ORAL ORDER (Per: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) 3 21-07-2026 Petitioner has filed the present writ application for directing the Respondent Authority to release/de-freeze all Bank accounts of the petitioner, maintained in different Banks, as stated in the writ application. PAN number of the petitioner is AGNPR8953J.

Ms. Supragya, learned AC to GP- 7 produced a Patna High Court CWJC No.10026 of 2026(3) dt.21-07-2026 2/2 letter dated 24.06.2026, having Letter No. 389 to the effect that the instruction has been given to the Bank by the Joint Commissioner, State taxes to de-freeze the Bank account of the petitioner having PAN No. AGNPR8953J and the respective Banks have been directed to release the Bank account of the petitioner for its operation by him.

In view of the Letter dated 24.06.2026 as aforesaid produced by the learned counsel for the State, the writ application is disposed with observation that petitioner shall be at liberty to operate his Bank accounts based upon PAN No. AGNPR8953J, in the light of the direction issued by the Joint Commissioner State taxes (In-charge).

Liberty is given to the petitioner to approach this Court, if any similar letter has been issued by the Joint Commissioner State Tax (In-charge) to different Departments with whom the petitioner is working as a contractor.

sweta/- (Anil Kumar Sinha, J) ( Vikash Kumar, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.