Bank Attachment Ends After Final GST Order Under Section 74: SC

Om Prakash Gupta Pr. Additional Director General & Ors. (Supreme Court of India) The case concerns a challenge to the provisional attachment of a bank account under Section 83 of the Central Goods and Services Tax Act, 2017. The petitioner initially approached the Delhi High Court under Article 226, contesting both the attachment order dated 28 May 2024 and a Show Cause Notice (SCN) issued under Section 74 of the CGST Act. The petitioner argued that the attachment was invalid as no proceedings had been initiated at the time of attachment and that the Commissioner had not formed the requisi...