2024 (5) TMI 1527 - HC - GST

Challenge to attachment order passed under Section 83 of the Central Goods and Services Tax Act 2017 - expiry of one year from the date the order is made - HELD THAT - It is held that the provisional attachment of the Bank Account No. 5318491022934019 with Yes Bank Ltd. in the name of petitioner has ceased to have effect. Petition allowed.

Summary

The Delhi High Court, in a case involving an attachment order under the Central Goods and Services Tax Act, provisionally attached a bank account belonging to the petitioner. The petitioner argued that the provisional attachment should cease after one year as per the Act. It was acknowledged that no fresh attachment order had been issued after the initial one on 27-1-2022. Consequently, the court allowed the petition, ruling that the provisional attachment of the bank account had expired. The respondent bank was directed to allow the operation of the account without any restrictions based on the provisional attachment order. The petition was disposed of accordingly.