2024 (9) TMI 536 - HC - GST

Attachment of Bank Account of petitioner - it is submitted that in terms of Section 83 (2) of CGST Act, the provisional attachment ceases to have effect after the 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. 5318491050161006 with Yes Bank Ltd. in the name of petitioner has ceased to have effect. The respondent bank is accordingly directed to forthwith permit operation of the said bank account and not impose any embargo on the operation of the same based solely on the provisional attachment order dated 27.01.2022. Petition allowed.

Summary

The High Court allowed the petition challenging the provisional attachment order of a bank account under the Central Goods and Service Tax Act. The court held that the provisional attachment ceased to have effect after one year from the date of the order. The bank was directed to permit operation of the account without any restrictions based on the attachment order.