GST Provisional Attachment Ends After One Year, Assessee Allowed Bank Access: Rajasthan HC

Sunshine Exim Vs Directorate General of GST Intelligence Jaipur Zonal Unit (Rajasthan High Court) Rajasthan High Court addressed the issue of provisional attachment of a bank account under Section 83 of the Central Goods and Services Tax Act, 2017, in the case of Sunshine Exim Vs Directorate General of GST Intelligence, Jaipur Zonal Unit. The petitioner challenged the continued restraint on their bank account despite the statutory one-year period for attachment having lapsed. The attachment order in question was issued on June 26, 2023. The petitioner contended that, by operation of law, the a...