2022 (4) TMI 1636 - HC - GST

Legality and validity of the order of provisional attachment of its bank account - HELD THAT - This writ application is disposed off observing that the impugned order passed by the Commissioner, CGST, Gandhinagar in the Form GST DRC 22 dated 02.11.2020 cannot be said to be in force or operation as on date as it has outlived its statutory life of one year. In such circumstances, the IDFC First Bank, Rakhiyal Branch, Ahmedabad, shall permit the writ applicant to operate its bank account.

Summary

The High Court of Gujarat heard a case challenging the legality of a provisional attachment order of a bank account by the Commissioner, CGST, Gandhinagar. The court found that the order had expired and directed the bank to allow the account holder to operate the account. The court also instructed the GST departments to inform banks promptly when such orders expire to avoid unnecessary legal action.