GST Section 83: Provisional Bank Account Attachment order Valid for One Year

Aarush Enterprises Vs Commissioner (Telangana High Court) Summary: In Aarush Enterprises v. Commissioner, the Telangana High Court addressed the validity of a provisional attachment of a bank account under Section 83 of the Central Goods and Services Tax Act (CGST Act). The petitioner challenged an order dated May 19, 2023, which provisionally attached their bank account, arguing that the attachment would lose its effect after one year, as stipulated in Section 83(2) of the CGST Act. The Court agreed, stating that the language of Section 83(2) is mandatory and confirmed that the provisional at...