I had my old adwords account suspended last year. Open a new one is possible through a new company name, a new computer and more. There may be legal consequences for doing this? Thanks
It's certainly possible. If you specifically were suspended for some ToS violation, it's probably also against their ToS for you to open a new account - suspensions are generally "for life". Of course, if all your information is new (including credit card, address and everything else) then it'll be difficult to identify you with the previously suspended account.
The new company would be mine, so it would be easy to identify me. But, which section in their ToS it says that the suspension is for life? Exactly what do I risk? Basically they told me that my account is suspended but I can not find anywhere in their rules that I can not reopen a new one through another company because a new company still represents a different taxpayer.
The details would have been given to you on your last account's suspension. From what I can tell they tend to put a reminder in the email saying "please don't create adwords accounts in the future", or something to that effect. The thing that you risk is having your new account suspended too. If you're worried, it might be worth talking this through with Adwords support; they should be able to see your details and advise you better than anyone here can.
Technically if they banned you, it's not really legal to go against their terms of service. But I doubt they're going to really go after you as long as you're not abusing their system or annoying their users.
user can't create new account if they ban before but their is several people they create new account after ban and use that . So their is not any problem