During search and seizure operation under section 132, several persons/entities were found to be involved in hawala transactions through bogus RTGS and crypto currencies. Pursuant to same and on basis of certain suspicious transactions, accounts of assessees were debit frozen to avoid leakage of revenue.   Order was issued on 30-4-2023, rigour period stood concluded by 30-6-2023. On writ the Court held  that perpetuation of freezing of bank accounts beyond 60 days was completely unsustainable and de hors provisions. Thus, letter dated 30-4-2023 having already lived out its life and ceased to have any significance by virtue of operation of law, same was to be declared unenforceable and  directed to  de-freeze concerned bank accounts of assesses.