2024 (5) TMI 1529 - HC - GST

Challenge to attachment order passed under Section 83 of the Central Goods and Services Tax Act 2017 - HELD THAT - It is conceded by the respondent that provisional attachment order was issued on 27-1-2022 and thereafter no fresh attachment order has been issued. It is held that the provisional attachment of the Bank Account No. 31605002478 with ICICI Bank in the name of petitioner has ceased to have effect - Petition allowed.

Summary

In the case before the Delhi High Court, the petitioner challenged an attachment order issued under Section 83 of the Central Goods and Services Tax Act, 2017, which provisionally attached the petitioner's bank account with ICICI Bank. The key legal issue was whether the provisional attachment, dated January 27, 2022, continued to be valid. The petitioner argued that under Section 83(2) of the Act, such an attachment ceases to have effect after one year unless renewed. The respondent conceded that no new attachment order had been issued after the initial one. Consequently, the court held that the provisional attachment had lapsed and directed the respondent bank to allow the petitioner to operate the bank account without restrictions. The petition was disposed of in these terms.