Abhishek International vs. State Of Punjab And Others

Facts

The petitioner, Abhishek International, filed a writ petition before the Punjab & Haryana High Court challenging the freezing of its bank account. The petitioner contended that the freezing of the bank account beyond a period of one year was in violation of Section 83 of the Punjab Goods and Services Tax Act, 2017. The State, represented by the Additional Advocate General, submitted that the petitioner's frozen bank account would be released within two weeks. This submission satisfied the petitioner's counsel, leading to the disposal of the petition.

Held

The Court did not make a definitive finding on the interpretation of Section 83 of the Punjab Goods and Services Tax Act, 2017, or whether the freezing of the bank account beyond one year was illegal. Instead, the State counsel made a submission that the petitioner's frozen bank account would be released within two weeks. This statement was accepted by the petitioner's counsel as satisfactory. Consequently, the Court disposed of the petition based on this assurance from the State. No specific reasoning was provided by the Court on the merits of the petitioner's challenge to the duration of the bank account freeze.

Key Issues

1. Whether the continued freezing of the petitioner's bank account beyond one year is violative of Section 83 of the Punjab Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner argued that the freezing of its bank account for a period exceeding one year contravened the provisions of Section 83 of the Punjab Goods and Services Tax Act, 2017. Revenue's contention: The State counsel stated that the petitioner's frozen bank account would be released within two weeks. The judgment does not record any further arguments from the State regarding the interpretation of Section 83 or the legality of the freezing period.