Provisionally attachment under GST cannot extend after One Year: Delhi HC

Sh. Nitin Singhania Vs Commissioner of Central Tax GST (Delhi High Court) The Hon’ble High Court, Delhi in the matter of M/s SH. NITIN SINGHANIA v. COMMISSIONER OF CENTRAL TAX GST, DELHI (EAST)[W.P.(C) 10389/2022 & CM No.29962/2022 dated July 29, 2022]  set aside the order passed by the department in order to attach the bank account of the assessee for more than one year and held that as per section 83 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) the prescribed time limit for provisional attachment is one year. Facts: The Central Goods and Services Tax, Delhi Eas...