Bombay High Court
BEATRIX HOLIDAYS PRIVATE LTD. REP THR DIRECTORversusUNION OF INDIA THR ITS SECRETARY AND ANR
- Disposal
- Disposed of
Holding
The Court held that the bank had frozen the account without a valid Section 107 order and therefore must unfreeze it by mandamus.
Summary
Beatrix Holidays Pvt. Ltd. filed a criminal writ petition seeking a writ of mandamus directing South Indian Bank, Panaji Branch to unfreeze its bank account (No. 0137073000001764). The bank had frozen the account based on information from the Citizen Financial Cyber Fraud Reporting and Management System and alleged resolutions of investigating authorities, but could not produce any order under Section 107 of the BNSS, 2023 authorizing the attachment. The Court noted that the complainants had not appeared despite notices and that the underlying complaint had been withdrawn. Consequently, the Court held that the freeze was unlawful as no statutory order existed. The Court ordered the bank to immediately defreeze the account and left the complainants free to pursue separate recovery proceedings.
Issues considered
- Whether the freezing of the petitioner's bank account was valid in the absence of an order under Section 107 of the BNSS, 2023.
- Whether the petitioner is entitled to a writ of mandamus directing the bank to unfreeze the account.
Legislation cited
- Banking and Financial Services (Regulation) Act, 2023 — s. 107
Subjects
- mandamus
- bank account freeze
- Section 107
- BNSS 2023
- writ petition
- cyber fraud reporting
- unfreeze
- banking law
Judgment
2026:BHC-GOA:1889-DB Beatrix Holidays Pvt. Ltd.
Vs.
Union of India & Anr.
__________________________________________________
6 WPCR No. 372 of 2026
Esha
IN THE HIGH COURT OF BOMBAY AT GOA
CRIMINAL WRIT PETITION NO. 372 OF 2026
BEATRIX HOLIDAYS PRIVATE LTD.
Having office at Arrias, Soranto Vaddo, Shop No.
166/1-S8, 1st Floor, Mervana, Paradise, Grand
Morrod, Nagva, Arpora, Goa-403516, House No.
166/1, Shop No. 7, 1st Floor Arrais Waddo,
Nagoa, Arpora, Goa- 430 516. … PETITIONER
Represented through Director Mr. Gaurish
Ratnakar Shirodkar, Resident of House No. 712,
Vodlem Bhat, Forna Waddo, Mandur, Goa – 403
104.
~ VERSUS ~
1. UNION OF INDIA, Ministry of Home
Affairs, through it's Secretary.
2. SOUTH INDIAN BANK, Panaji Branch, … RESPONDENTS
Through the Bank Manager, Shop No. 10 &
11, Navelcar Arcade, Panaji, Goa.
A PPEARANCES :
for the Petitioner Mr. Roger Ray D’Souza Vito with Mr.
Nafeez Khan
for Respondent No. 1 Central Govt. Standing Counsel, Mr.
Raviraj Chodankar
for Respondent No. 2 Ms. Priyanka Kamat
Page 1 of 4
Sept. 21, 2026
Beatrix Holidays Pvt. Ltd.
Vs.
Union of India & Anr.
__________________________________________________
6 WPCR No. 372 of 2026
CORAM : VALMIKI MENEZES &
AMIT S. JAMSANDEKAR, JJ.
DATED : 21st SEPTEMBER 2026
ORAL JUDGMENT: (per VALMIKI MENEZES, J.)
1. Heard the learned Counsel appearing for the Petitioner and the learned
Counsel for the Respondents.
2. Rule. Mr. Raviraj Chodankar, learned Central Government Standing
Counsel waives service on behalf of Respondent No. 1 and Ms. Priyanka
Kamat waives service on behalf of Respondent No. 2. Rule is made
returnable forthwith by consent of parties.
3. The relief sought in this Petition is for a writ of mandamus and direction
to Respondent No. 2-South Indian Bank, Panaji Branch to unfreeze the
Petitioner’s Bank Account No. 0137073000001764 held by Respondent No.
2 in the said Branch.
4. According to the Petitioner, this Bank Account has been freezed by the said
Bank based upon the information received through the Citizen Financial
Cyber Fraud Reporting and Management System (CFCRMS) Module of the
National Cyber Crime reporting portal and pursuant to the resolutions
dated 25.02.2026, 13.12.2025, 31.12.2025, 07.01.2026 and 09.01.2026 of
various investigating authorities in the State of Andhra Pradesh, Uttar
Pradesh and Maharashtra.
Page 2 of 4
Sept. 21, 2026
Beatrix Holidays Pvt. Ltd.
Vs.
Union of India & Anr.
__________________________________________________
6 WPCR No. 372 of 2026
5. The communications which are annexed to the affidavit of the Bank does
not state whether the Bank Account is directed to be attached, pursuant to
the order of the Magistrate under Section 107 of the BNSS, 2023. The
affidavit of the Bank also does not disclose whether such an order was
passed.
6. We had issued notices to Respondent Nos. 3, 4, 5 and 6, who are the
Complainants in the criminal investigations referred to in the said
communications to Respondent No. 2-Bank. However, despite notices
being issued, none of these Complainants have put in appearance.
7. From the correspondence which is before this Court i.e. the two emails
dated 26.08.2026 and 29.08.2026, it appears that it has been recorded that
the complaint bearing No. 20212250057221 referred to in Reference ID
202-2122-500-57-2210 has been withdrawn.
8. Considering that Respondent No. 2-Bank is unable to produce any order
passed under Section 107 of the BNSS, it is evident that the freezing of the
Petitioner’s Bank Account has been effected without any such order.
9. In this view of the matter, we make Rule absolute in terms of prayer clause
(A) of the Petition, which reads as follows:-
(A) This Hon'ble Court be pleased to issue a writ of
mandamus or a writ in the nature of mandamus, or a writ,
order or direction directing Respondent-Bank to immediately
unfreeze Petitioner's bank account bearing account no.
Page 3 of 4
Sept. 21, 2026
Beatrix Holidays Pvt. Ltd.
Vs.
Union of India & Anr.
__________________________________________________
6 WPCR No. 372 of 2026
0137073000001764, in the South Indian Bank, Panaji
Branch.
10. The Respondent No. 2-Bank shall forthwith defreeze the Account bearing
No. 0137073000001764 of the Petitioner. We, however, leave it open to the
Complainants, if they so wish, to take proceedings for recovering the
amount due, if any, against the Petitioner, if so advised.
11. The Writ Petition stands disposed of.
[ AMIT S. JAMSANDEKAR, J. ] [ VALMIKI MENEZES, J. ]
Page 4 of 4
Signed by: VAIGANKAR ESHA Sept. 21, 2026
SAINATH
Designation: Personal Assistant
Date: 23/09/2026 13:25:35
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