M/s BHILWARA TRADING COMPANY v. BANK OF BARODA – RAJASTHAN HIGH COURT
High Court, Rajasthan
Nupur Bhati, Justice
M/s BHILWARA TRADING COMPANY
v.
BANK OF BARODA
S.B. CIVIL WRIT PETITION No. 18322/2025 dated 13.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Voluntarily cancellation of registration – Freezing of bank account – Petitioner dealing in HSN Chapter 10 exempt goods cancelled GST registration w.e.f. 31.01.2025 – Bank froze current account classifying cancelled GST registrations as high-risk per GST Act and RBI directions – Held: Petitioner to file detailed representation to bank within 10 days with exemption documents and cancellation order – Bank to decide representation within one month by speaking order – Interim relief granted permitting account transactions till decision.
Represented By:
Counsel for the Petitioner: Naman Mohnot
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