2024 (11) TMI 510 - HC - GST

Provisional attachment of cash credit accounts of the petitioners - maximum period for attachment of cash credit accounts - HELD THAT - In view of the admitted position that the order, subject matter of these proceedings has ceased to operate, the petition is disposed of reserving the right of the petitioner to impugn the fresh attachment order dated 13.12.2023 in accordance with law. The question of validity of repeated issuance of attachment orders under Section 83 of the CGST Act is left open. Petition disposed off.

Summary

The High Court judgment addressed the provisional attachment of cash credit accounts under the Central Goods and Services Tax Act, 2017. The court acknowledged that the orders attaching the accounts had expired, allowing the petitioners to operate them. However, a new attachment order was issued, prompting the petitioners to challenge the repeated attachments. The court disposed of the petition but allowed the petitioners to challenge the new attachment order separately. The validity of repeated attachment orders under the CGST Act was left open for future consideration.