2024 (10) TMI 267 - HC - GST

Provisional Attachment of bank account - time limitation - HELD THAT - Since it is the petitioner s case that its bank account was attached under Section 83 (1) of the CGST Act, 2017 in the year 2020-21 and the said order has not been removed or revived, the said order would be now inoperative by virtue of Section 83 (2) of the CGST Act, 2017. The petition is disposed of by directing that respondent no. 2 bank would not interdict the operation of the petitioner s bank accounts, solely on the basis of any order under Section 83 (1) of the CGST Act, 2017, passed in the year 2020-21.

Summary

The petitioner sought early hearing of the petition, which was allowed. The petition challenged the freezing of a bank account under the CGST Act, claiming the order had lapsed. The court directed the bank not to freeze the account based on the old order. The petition was disposed of accordingly.