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Provisional Attachment under GST Beyond 1 Year Invalid: Allahabad HC
Case Law Details
- Case Name
- Rd Enterprises Vs Union of India (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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...
