Cyberpoint Private Limited Vs Commissioner of Central Goods And Service Tax (Rajasthan High Court)
The Rajasthan High Court addressed an appeal concerning the provisional attachment of a bank account under Section 83 of theCentral Goods And Services Tax Act, 2017(CGST Act). Counsel for both parties agreed that the issue had already been settled by the Supreme Court in its order dated 03.03.2025 in Om Prakash Gupta versus Principal Additional Director General.
In that case, the Supreme Court noted that although the petitioner had challenged a provisional attachment order, a final order under Section 74 of the CGST Act had subsequently been passed. The Court held that there was no need to adjudicate the challenge to the provisional attachment on merits once the final order existed, and any challenge to the final order should be considered independently and on its own merits.
Importantly, the Supreme Court reiterated its earlier ruling in M/s Radha Krishan Industries versus State of Himachal Pradesh & Ors., stating that once a final order under Section 74 is passed, the provisional attachment ceases to have effect.
Relying on this settled position, the Rajasthan High Court disposed of the present appeal and held that the provisional attachment order automatically comes to an end upon the passing of a final order under Section 74 of the CGST Act.
