Delhi HC quashes Provisional GST Attachment as One-Year Limit Expired

Tirupati Steel Through Proprietor Rahul Mittal Vs Union of India & Ors. (Delhi High Court)

 The Delhi High Court heard a writ petition filed under Article 226 challenging a provisional attachment of the petitioner’s bank account. The attachment had been ordered through a letter dated 27 October 2023 in Form GST DRC-22 issued by the Additional Director General of the Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit. The attachment was imposed under Section 83 of the CGST Act pursuant to an investigation initiated against the petitioner unde

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