Freezing of bank account under Customs beyond 1 year is not permissible where investigation is initiated under GST

GST/ST/VAT/EX : Where investigation under Central Goods and Services Tax Act was pending against assessee-company, impugned order of freezing bank account of assessee passed by Deputy Commissioner of Customs (Preventive) in view of investigation initiated against assessee by Anti-Evasion Wing of Central Goods and Services Tax, was unjustified and same was to be set aside

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