Provisional Attachment under GST Beyond 1 Year Invalid: Allahabad HC

Rd Enterprises Vs Union of India (Allahabad High Court) The case of RD Enterprises vs. Union of India, adjudicated by the Allahabad High Court, revolves around the issue of provisional attachment of bank accounts under the GST Act. The petitioner, RD Enterprises, sought relief from the court to release their provisionally attached bank account, arguing that the attachment had expired according to Section 83(2) of the CGST Act, 2017. The court initially heard arguments from both the petitioner’s counsel and the counsel representing the revenue authorities. After deliberation, the court is...