2024 (9) TMI 894 - HC - GST

Provisional attachment of property - Section 83 of the Central/Gujarat Goods and Service Tax Act, 2017 - HELD THAT - As Cash Credit Account and OD Account of the petitioners have already been released vide order dated 23.08.2023, no further orders are required to be passed. Therefore, without going into the facts and merits of the matters, these petitions are disposed of and consequences of the impugned order shall follow as per the provisions of Section 83 of the Act. The petitions are accordingly disposed of.

Summary

The High Court of Gujarat heard petitions challenging a provisional property attachment order under the GST Act. The petitions were disposed of based on an interim order releasing certain accounts. The impugned orders were deemed to have lapsed, and the petitions were accordingly disposed of.