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TMI BlogProvisional attachment under GST ceases to have effect after the period of one yearX X X X Extracts X X X X X X X X Extracts X X X X ..... Provisional attachment under GST ceases to have effect after the period of one year - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 27-6-2024 - The Hon ble Delhi High Court in SEEMA GUPTA VERSUS PRINCIPAL COMMISSIONER OF GST AND ORS [2024 (6) TMI 1152 - DELHI HIGH COURT] directed the bank to permit the operation of assessee bank account, which was provisionally attached under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 83 of Central Goods and Services Tax Act, 2017 ( the CGST Act ). Facts: Seema Gupta ( the Petitioner ), bank account was provisionally attached by the Revenue Authority under Section 83 of the CGST Act vide Order dated January 27, 2022. Thereafter, no fresh attachment order was passed. Therefore, the Petitioner contended that, where no fresh attachment order has been issued and one year had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n expired, the Petitioner should be allowed to operate the bank account. Issue: Whether the provisional attachment as per the section 83 of CGST Act ceases to have effect after the expiry of one year? Held: The Hon ble Delhi High Court in SEEMA GUPTA VERSUS PRINCIPAL COMMISSIONER OF GST AND ORS [2024 (6) TMI 1152 - DELHI HIGH COURT] held as under: Noted that, provisional attachment of the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er s Bank Account has ceased to have effect. Directed the bank to forthwith permit the Petitioner to operate the Bank Account. (Author can be reached at [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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