Provisional Attachment Order under CGST Act Limited to One-Year: Delhi HC

Krish Overseas Vs Commissioner Central Tax-Delhi West & Ors (Delhi High Court) The recent judgment by the Delhi High Court in the case of Krish Overseas Vs Commissioner Central Tax highlights the interpretation of Section 83 of the Central Goods and Services Tax Act, 2017. The court addressed the validity of a communication dated 14.08.2019, issued under Section 83, directing the provisional attachment of a bank account belonging to the petitioner. The petitioner contested the communication issued under Section 83, arguing that the validity of such an order is limited to one year. Despite ...