Provisional Attachment under GST Invalid After One Year Without Fresh Order: Gujarat HC

Reevan Creation Vs State of Gujarat & Ors. (Gujarat High Court) The Gujarat High Court allowed a writ petition challenging the continued provisional attachment of bank accounts and prolonged seizure of goods under the Goods and Services Tax Act, 2017. The petitioner, a partnership firm engaged in trading of gold, silver, diamonds, and jewellery, was subjected to a search under Section 67(2) of the GST Act in March 2022. Pursuant to the search, bank accounts were provisionally attached on 10.03.2022, and gold, silver, and cash were seized on 14.03.2022. Despite the statutory framework presc...