Delhi HC Orders Release of Bank Account as GST Attachment Lapses After One Year

AAR GEE Impex Vs Directorate General Services Tax Intelligence (Delhi High Court)

The petitioner challenged the provisional attachment of its bank account issued by the Directorate General of Goods & Services Tax Intelligence on 29 May 2024. Although accounts of four firms were attached, the present petition concerns only Aar Gee Impex. The bank account remained frozen for over one year. The Court noted that under Section 83 of the CGST Act, 2017, a provisional attachment cannot operate for more than one year, a position already affirmed in prior judgments, including Tirupa

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