2024 (11) TMI 513 - HC - GST

Provisional attachment of cash credit accounts of the petitioners - maximum period for attachment of cash credit accounts in terms of Section 83(2) of the CGST Act - 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 pertains to the provisional attachment of cash credit accounts under the Central Goods and Services Tax Act, 2017. The court noted that attachment orders have a one-year duration and cease to operate after that period. A fresh attachment order was issued, leading to the petitioner's challenge. The petition was disposed of, allowing the petitioner to challenge the new attachment order. The validity of repeated attachment orders under Section 83 of the CGST Act was left open.